§ 3-5-60. Levy and Amount of Tax
There is levied and imposed on the first sale, use, or possession within this state of malt beverages the following taxes: Where malt beverages are sold in or from a barrel or bulk container, such malt beverages being commonly known as tap or draft beer, an excise tax of $10.00 on each container sold containing […]
§ 3-5-61. Exemptions From Tax
The taxes imposed by paragraphs (1) and (2) of Code Section 3-5-60 are not levied with respect to: Malt beverages sold to persons outside this state for resale or consumption outside this state; or Malt beverages sold to stores or canteens located on United States military reservations. History. Ga. L. 1935, p. 73, § 5; […]
§ 3-5-80. Levy and Amount of Tax
Municipalities and counties permitting the sale of malt beverages shall impose an excise tax, in addition to the excise taxes levied by the state, as follows: Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $6.00 on each container sold containing […]
§ 3-5-81. Payment of Tax by Wholesale Dealers Generally; Time of Payment; Reports by Dealers as to Quantities of Beverages Sold
The excise taxes provided for in this part shall be imposed upon and shall be paid by the licensed wholesale dealer in malt beverages; provided, however, that such taxes shall be imposed upon and shall be paid by the licensed brewer for malt beverages served or sold by the brewer directly to the public pursuant […]
§ 3-5-82. Requirement of Markings on Containers
No decal, stamp, or other marking shall be required on malt beverage containers designating the particular municipality or county in which a sale of malt beverages is made or in which resides a licensed retailer to whom the beverages are delivered. History. Ga. L. 1973, p. 328, § 1; Ga. L. 1974, p. 1447, § […]
§ 3-5-83. Use of Excess Tax Revenues by Consolidated Governments and Certain Counties
Any tax revenue realized pursuant to this part by a consolidated government existing on July 1, 1981, which is in excess of the amount levied locally on December 1, 1972, shall be used to construct a convention center or to pay for the operation of a convention center. Any tax revenue realized pursuant to this […]
§ 3-5-3. Malt Beverages Upon Which Taxes Not Paid and Motor Vehicles, Watercraft, or Aircraft Used in Transporting Same Declared Contraband
Malt beverages in quantities exceeding the amount specified in Code Section 3-3-8, upon which the taxes imposed by or authorized pursuant to this chapter have not been paid in this state, are declared to be contraband; and any motor vehicle, watercraft, or aircraft used in transporting such beverages in excess of the amount specified in […]
§ 3-5-32. Brewer-Wholesaler Relations — Conflicts of Interest
No licensed registered brewer, broker, or importer authorized to do business in this state nor any of his employees or members of such brewer’s, broker’s, or importer’s immediate family shall have, own, or enjoy ownership interest in or partnership arrangement with the business of any wholesaler or retailer licensee. Cooperative advertising and incentive programs shall […]
§ 3-5-4. Production of Malt Beverages in Private Residences; Consumption; Transportation and Delivery; Home-Brew Special Events
Malt beverages may be produced by a person in his or her private residence subject to the limitations provided in this Code section. The total quantity of malt beverages that may be produced in any private residence shall be as follows: Not more than 100 gallons per calendar year if there is only one person […]
§ 3-5-33. Brewer-Wholesaler Relations — Prohibited Acts
No brewer, broker, or importer shall: Induce or coerce, or attempt to induce or coerce, any wholesaler to accept delivery of any malt beverage which has not been ordered or agreed upon by the wholesaler, provided that recommendation, endorsement, exposition, persuasion, or argument shall not be deemed to constitute inducements, coercion, or requirements prohibited by […]