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.
(Ga. L. 1950, p. 185, § 1; Code 1933, § 5A-4304, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 43.)
Cross references.- Exemption of certain salespeople and merchants from municipal taxes and license fees, § 48-5-354.
JUDICIAL DECISIONS
Maximum fee.
- This Code section means that when a license fee is authorized, it may not exceed $100.00. City of Gainesville v. Georgia Crown Distrib. Co., 231 Ga. 352, 201 S.E.2d 410 (1973).
OPINIONS OF THE ATTORNEY GENERAL
Extent of county license requirements.
- A county may require a wholesale beer dealer to obtain a county wholesale beer license if the dealer is "doing business" in the county, notwithstanding the fact that the dealer may have its principal place of business located in another county. 1987 Op. Att'y Gen. No. U87-3.
Local governments are not empowered to require licensing of wholesalers of alcoholic beverages that take orders for sales and make deliveries of alcoholic beverages within those local governments, but do not have locations or offices within the boundaries of those local governments. 2017 Op. Att'y Gen. No. U17-2.
RESEARCH REFERENCES
C.J.S.
- 48 C.J.S., Intoxicating Liquors, §§ 64, 165, 400 et seq.
ARTICLE 4 EXCISE TAXATION
Cross references.
- Sales and use taxes, T. 48, C. 8.
PART 1 STATE