(a) An annual occupational license tax is imposed upon each distiller, manufacturer, broker, importer, wholesaler, fruit grower, and retail dealer of distilled spirits in this state, as follows: (1) Upon each distiller and manufacturer ...................... $ 1,000.00 (2) Upon each wholesale dealer ................................. 1,000.00 (3) Upon each importer ......................................... 1,000.00 (4) Upon each fruit grower ..................................... 500.00 (5) Upon each broker ........................................... 100.00 (6) Upon each retail dealer .................................... 100.00 (7) Upon each special event use permit applicant ............... 100.00
An annual occupational license tax shall be paid for each place of business operated. An application for the applicable 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.
(Ga. L. 1937-38, Ex. Sess., p. 103, §§ 5, 9; Ga. L. 1972, p. 207, § 4; Ga. L. 1974, p. 1125, § 1; Ga. L. 1979, p. 923, § 2; Code 1933, § 5A-2501, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 30; Ga. L. 2012, p. 827, § 2/HB 1066.)
RESEARCH REFERENCES
Am. Jur. 2d.
- 45 Am. Jur. 2d, Intoxicating Liquors, §§ 168 et seq., 175 et seq.
C.J.S.- 48 C.J.S., Intoxicating Liquors, §§ 400 et seq., 409 et seq.
ALR.
- Civil liability of one who takes out license for sale of intoxicating liquor for benefit of another, 2 A.L.R. 1516.
Exacting for intoxicating liquor license an amount in excess of cost of regulation in order to limit the number and determine the character and responsibility of licensees, 103 A.L.R. 327.
Intoxicating liquor business as subject to a tax imposed generally on occupations or business, 117 A.L.R. 686.
Intoxicating liquor license as subject to execution or attachment, 148 A.L.R. 492.
Power to limit the number of intoxicating liquor licenses, 163 A.L.R. 581.
Change in law pending application for permit or license, 169 A.L.R. 584.
Right to withdraw application to procure or to transfer liquor license, 73 A.L.R.2d 1223.
Liquor license as subject to execution or attachment, 40 A.L.R.4th 927.