There shall be no exception from the license fees or taxes provided by this title in favor of any person unless specifically provided for by law.
(Code 1933, § 5A-504, enacted by Ga. L. 1980, p. 1573, § 1.)
OPINIONS OF THE ATTORNEY GENERALAny differences in retail liquor license rates imposed by municipality must be based on reasonable classification. 1954-56 Op. Att'y Gen. p. 493. (rendered under former Ga. L. 1937-38, Ex. Sess., p. 103).
County commissioners may not issue license free of charge to retailers to sell intoxicating liquor but may issue free license for sale of beer and wine. 1954-56 Op. Att'y Gen. p. 458. (rendered under former Ga. L. 1937-38, Ex. Sess., p. 103).
Tax may be assessed and collected on untaxed liquor which state can prove person has previously sold. 1945-47 Op. Att'y Gen. p. 377. (rendered under former Ga. L. 1937-38, Ex. Sess., p. 103).
Person in possession of untaxed liquor in wet county is not relieved of state tax thereon by its seizure as contraband and by criminal prosecution. 1945-47 Op. Att'y Gen. p. 377. (rendered under former Ga. L. 1937-38, Ex. Sess., p. 103).
RESEARCH REFERENCES
Am. Jur. 2d.
- 45 Am. Jur. 2d, Intoxicating Liquors, § 168 et seq. 67B Am. Jur. 2d, Sales and Use Taxes, § 83. 71 Am. Jur. 2d, State and Local Taxation, § 234 et seq.