§ 3-5-20. Levy and Amount of State Occupational License Tax; Application for License
An annual occupational license tax is imposed upon each brewer, manufacturer, broker, importer, wholesaler, and retail dealer of beer in this state, as follows: Upon each brewer $ 1,000.00 (2) Upon each wholesale dealer 500.00 (3) Upon each importer 500.00 (4) Upon each broker 50.00 (5) Upon each retail dealer 50.00 (6) Upon each brewpub […]
§ 3-5-21. Sale, Offer for Sale, or Possession of Bottles or Cans Not Having Prescribed Identification on Crowns or Lids; Alternate Identification for Use on Certain Imported Bottles or Containers
The commissioner may prescribe by regulation that no person engaged in the business of selling, manufacturing, or distributing malt beverages specified in this chapter in bottles or cans may sell, offer for sale, or possess for the purpose of sale any bottles or cans containing such malt beverages unless the crowns or lids contain the […]
§ 3-5-23. License for Manufacture of Malt Beverages — Grounds and Procedure for Revocation Generally
No license issued by the state or by any other duly authorized licensing authority to any person for the manufacture of malt beverages shall be revoked except for due cause. Due cause for the revocation of a brewer’s license shall consist only of violation of the laws regulating the manufacture of malt beverages and of […]
§ 3-5-24. License for Manufacture of Malt Beverages — Rights Conferred; Separate Revocation of Licenses for Sale of Malt Beverages for Resale Within and Outside State Authorized; Effect of Revocation on Sale Within State
A license to manufacture malt beverages shall include the right to sell the product of the brewer for resale within and outside the limits of this state. The right to sell the manufactured product to duly licensed wholesalers for resale within this state may be revoked separately from the right to manufacture and sell the […]
§ 3-5-24.1. Exception to Three-Tier System; Transfer of Liquids; Sales at Brewer’s Licensed Premises; Taxing; Regulatory Authority; Conditions or Limitations
As used in this Code section, the term: “Common ownership” means the same 100 percent common ownership interest including, but not limited to, ownership of the stock, limited liability company membership interest, limited liability partnership interest, other entity interest, or partnership interest, in whatever form such ownership interest may exist. “Licensed premises” means the physical […]
§ 3-5-25. License for Manufacture of Malt Beverages — Renewal
Every unrevoked license authorizing the manufacture of malt beverages, whether issued by the state or by any other duly authorized licensing authority, shall be renewable to the holder of the license as of right upon the payment of fees and taxes lawfully assessed and fixed for the issuance of licenses of that kind and character. […]
§ 3-5-25.1. License for Manufacture of Malt Beverages — Bond Required on Application for License or Renewal
The commissioner may require, in addition to other bonds required by this title, a bond to be filed with the application for a license or the renewal of a license, conditioned to pay all sums which may become due by the applicant to this state as taxes, license fees, or otherwise, by reason of or […]
§ 3-5-26. Persons to Whom Malt Beverages May Be Sold by Wholesale Dealers
Licensed wholesale dealers may sell malt beverages only to other licensed wholesale dealers and to importers and retail dealers licensed in this state. History. Code 1933, § 5A-4506, enacted by Ga. L. 1980, p. 1573, § 1.
§ 3-5-27. Malt Beverages Acquired by Retail Dealers From Persons Other Than Licensed Wholesale Dealers Declared Contraband
Any malt beverage possessed, sold, or offered for sale by a retail dealer which was purchased or otherwise acquired from any person other than a wholesale dealer authorized to do business under this chapter is declared to be contraband and shall be seized by the commissioner or the appropriate local authorities and disposed of by […]
§ 3-5-28. Delivery, Receipt, and Storage of Malt Beverages Sold by Wholesale Dealers to Retail Dealers
All malt beverages sold by a wholesale dealer to a retail dealer shall be delivered only to the premises of a licensed retail dealer and transported only by a conveyance owned, or leased, and operated by a wholesale dealer who is designated to deal in the brands of malt beverages sold and is licensed to […]