(a) An annual occupational license tax is imposed upon each brewer, manufacturer, broker, importer, wholesaler, and retail dealer of beer in this state, as follows: (1) 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 operator........................... 1,000.00 (7) Upon each special event use permit applicant ........... 50.00
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. 1935, p. 73, § 5; Ga. L. 1937, p. 148, § 1; Ga. L. 1937-38, Ex. Sess., p. 173, § 1; Ga. L. 1939, p. 101, § 1; Ga. L. 1949, Ex. Sess., p. 5, § 1; Ga. L. 1951, p. 356, § 1; Ga. L. 1955, Ex. Sess., p. 23, § 1; Code 1933, § 5A-4501, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1995, p. 734, § 2; Ga. L. 2012, p. 827, § 5/HB 1066.)
OPINIONS OF THE ATTORNEY GENERAL
Organizations not exempt from license taxes.
- Law does not exempt American Legion posts or similar organizations from payment of state tax, nor is there any provision in which would exempt such organizations from paying county tax. 1958-59 Op. Att'y Gen. p. 205.
Person possessing mild home brew is required to procure appropriate licenses from commissioner. 1952-53 Op. Att'y Gen. p. 455.
RESEARCH REFERENCES
Am. Jur. 2d.
- 45 Am. Jur. 2d, Intoxicating Liquors, § 168 et seq. 71 Am. Jur. 2d, State and Local Taxation, § 309 et seq.
C.J.S.- 48 C.J.S., Intoxicating Liquors, §§ 400 et seq., 409 et seq.
ALR.
- 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.
Right of one who acquires title to, or other interest in, real property to benefit of a license previously issued by the public, permitting use of property for a specified purpose, 131 A.L.R. 1339.