§ 3-6-26. Delivery, Transportation, Receipt, and Storage of Wine Sold by Wholesale Dealers to Retail Dealers
All wines 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, or owned, or leased, and operated by a wholesale dealer’s employee, who is designated to deal in […]
§ 3-6-26.1. Requirement as to Possession of Invoices or Delivery Tickets When Transporting Wine Upon Which Taxes Not Paid; Seizure as Contraband When Transported Without Invoices or Delivery Tickets
Every person who transports wine, upon which the taxes imposed by this title have not been paid, into or out of or within this state shall have in his actual personal possession invoices or delivery tickets showing the name and address of the seller or consignor, the name and address of the purchaser or consignee, […]
§ 3-6-27. Registration of Agents, Representatives, Salesmen, and Employees of Manufacturers, Importers, Producers, or Brokers
Every agent, representative, salesman, and employee of each winery, manufacturer, importer, producer, or broker shipping, or causing to be shipped, wines into the state shall register with the commissioner on forms prepared by the commissioner before engaging in the selling, promoting, displaying, or advertising of wine. History. Code 1933, § 58-823, enacted by Ga. L. […]
§ 3-5-37. “Brewpub” Exception; Rules and Regulations
The Department of Revenue shall be authorized to promulgate and enforce such rules and regulations as it may deem necessary to carry out or make effective the provisions of Code Sections 3-5-35 and 3-5-36. History. Code 1981, § 3-5-37 , enacted by Ga. L. 1995, p. 734, § 3.
§ 3-6-4. Removal of Partially Consumed Bottle of Wine From Premises
Notwithstanding any other contrary provision of law, any restaurant which is licensed to sell alcoholic beverages for consumption on the premises may permit a patron to remove one unsealed bottle of wine per patron for consumption off premises, if the patron has purchased a meal and consumed a portion of the bottle of wine which […]
§ 3-5-40. Requirement by Counties or Municipalities of Licenses for Manufacture, Distribution, and Sale of Malt Beverages; Effect of Revocation of License Issued by Commissioner or by County or Municipality Upon License Issued by Other
The businesses of manufacturing, distributing, and selling malt beverages at wholesale or retail shall not be conducted in any county or incorporated municipality of this state without a license from the governing authority of the county or municipality. When any county or municipal license issued pursuant to this Code section is revoked by the governing […]
§ 3-5-41. Requirement and Issuance of County Licenses Generally
If any business allowed under this chapter is proposed to be carried on within the unincorporated area of a county, the applicant for a license shall pay to the proper officer, to be designated by the governing authority of the county, an annual license fee as fixed by the governing authority. The license shall apply […]
§ 3-5-42. Requirement and Issuance of Municipal Licenses Generally; Requirement by County of License for Business Licensed by Municipality
If any business allowed under this chapter is proposed to be carried on within the corporate limits of a municipality, the applicant for a license shall pay to the proper officer, to be designated by the governing authority of the municipality, an annual license fee as fixed by the governing authority. The license shall apply […]
§ 3-5-43. Restriction on Amount of License Fee Charged by County or Municipality Other Than That of Wholesale Dealer’s Principal Place of Business
Where a wholesale dealer is licensed to do business in more than one municipality or county of this state, no municipality or county other than that of the wholesale dealer’s principal place of business shall charge a license fee exceeding $100.00. History. Ga. L. 1950, p. 185, § 1; Code 1933, § 5A-4304, enacted by […]
§ 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 […]