Occupational License Tax Upon Retail Consumption Dealers; Annual Payment; Application

  1. Law
  2. Georgia Code
  3. Alcoholic Beverages
  4. Distilled Spirits
  5. Sales by the Drink
  6. Occupational License Tax Upon Retail Consumption Dealers; Annual Payment; Application

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  1. An annual occupational license tax in the amount of $100.00 is imposed upon each retail consumption dealer in this state.
  2. The annual occupational license tax shall be paid for each place of business operated. An application for a retail consumption dealer's license required pursuant to this title along with the payment of the tax required by subsection (a) of this Code section shall be submitted to the department immediately upon assuming control of the place of business and annually thereafter for so long as the business is operated.

(Code 1933, § 5A-2921, enacted by Ga. L. 1981, p. 1269, § 39; Ga. L. 2012, p. 827, § 4/HB 1066.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 45 Am. Jur. 2d, Intoxicating Liquors, § 168 et seq. 58 Am. Jur. 2d, Occupations, Trades, and Professions, § 8 et seq.

C.J.S.

- 48 C.J.S., Intoxicating Liquors, § 400 et seq., 201, 202. 53 C.J.S., Licenses, §§ 22, 23, 42.

PART 3 E

XCISE TAXATION

Cross references.

- Sales and use taxes, T. 48, C. 8.

OPINIONS OF THE ATTORNEY GENERAL

Imposition of tax by county in city not imposing such tax.

- Under Ga. L. 1977, Ex. Sess., p. 744 (see now O.C.G.A. § 3-4-130 et seq.), a county may impose excise tax upon sale of alcoholic beverages within a city in the county which has not imposed a similar tax, until such time as city does impose such tax. 1978 Op. Att'y Gen. No. U78-4.


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