Title 3 — Alcoholic Beverages
0 chapters · 102 sections in this title.
O.C.G.A. § 3-4-1 Definitions
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As used in this chapter, the term: (1) ‘‘Barrel’’ means 53 gallons. (2) ‘‘Denatured alcohol’’ or ‘‘denatured distilled spirits’’ means alcohol, as defined in Code Section 3-1-2, to which denaturants have been added in order to render the alcohol unfit for beverage purposes or int…
O.C.G.A. § 3-4-132 Manner of imposition, payment, and collection of tax
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The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections …
O.C.G.A. § 3-4-150 Short title
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This article shall be known and may be cited as the ‘‘Georgia Distilled Spirits Distribution Act.’’ History. — Code 1981, § 3-6-150, enacted by Ga. L. 1984, p. 375, § 1; Code 1981, § 3-4-150, as redesignated by Ga. L. 1985, p. 149, § 3. 3-4-151. Purposes and policies.
O.C.G.A. § 3-4-151 Purposes and policies
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This article is promulgated pursuant to the authority granted to the state under the provisions of the Twenty-first Amendment to the United States Constitution specifically for the following purposes and policies: (1) To prevent unfair business practices, discrimination, and undu…
O.C.G.A. § 3-4-153 Regulations
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The commissioner shall have the authority to adopt such regulations as are consistent with this article. History. — Code 1981, § 3-6-153, enacted by Ga. L. 1984, p. 375, § 1; Code 1981, § 3-4-153, as redesignated by Ga. L. 1985, p. 149, § 3. 789 T.3, C.4, A.7 ALCOHOLIC BEVERAGES …
O.C.G.A. § 3-4-160 Municipalities in wet counties
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(a)(1) Except as provided in subsection (c) of this Code section, any municipality which lies wholly or partially within a county which has approved in a county-wide referendum the manufacture, sale, or distribution of distilled spirits as provided in Article 3 of this chapter ma…
O.C.G.A. § 3-4-20 Levy and amount of state occupational license tax; application for license
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3-4-21. Prohibition of holding or having beneficial interest in more than two retail dealer licenses. 3-4-21.1. Requirement for retail license; application of existing license to new location. 3-4-22. Filing of bonds by applicants for licenses generally. 3-4-23. Certificate of re…
O.C.G.A. § 3-4-22 Filing of bonds by applicants for licenses generally
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(a) All applicants for all licenses issued pursuant to this chapter shall file with the commissioner, along with each initial application, a bond: (1) Conditioned to pay all sums which may become due by the applicant to this state as taxes, license fees, or otherwise, arising out…
O.C.G.A. § 3-4-3 Retail dealer’s signs; signs advertising Georgia lottery
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(a) Except as otherwise provided in subsection (b) of this Code section, a licensed retail dealer in distilled spirits may display at the 743 3-4-20 licensee’s place of business unilluminated signs, using letters not larger than eight inches in height, flat against the outside of…
O.C.G.A. § 3-4-41 Petition for referendum; notice of call for referendum
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(a) A referendum election to authorize the issuance of licenses for the package sale of distilled spirits may be initiated upon written petition containing the signatures of at least 35 percent of the registered and qualified voters of any municipality or county being filed with …
O.C.G.A. § 3-4-42 Form of ballots for referendum election
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(a) The ballot used in any referendum election held pursuant to Code Section 3-4-41 shall have written or printed thereon: ‘‘( ) YES ( ) NO Shall the issuance of licenses for the package sale of distilled spirits be approved?’’ (b) Those desiring to vote in favor of the issuance …
O.C.G.A. § 3-4-43 Applicability of general election laws
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County elections shall be held according to Chapter 2 of Title 21, the ‘‘Georgia Election Code,’’ and may be held as a special election or at the time of holding any other special or general primary or special or 761 3-4-44 general election in the county. Municipal elections shal…
O.C.G.A. § 3-4-44 Certification of results; payment of expenses
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It shall be the duty of the election superintendent of the county or the municipality, as the case may be, to canvass the returns and declare and certify the results of the election to the Secretary of State. The expense for the election shall be borne by the county or the munici…
O.C.G.A. § 3-4-45 Effect of majority vote in favor of package sales
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If a majority of the votes cast in a referendum election held pursuant to Code Section 3-4-41 are in favor of the issuance of licenses for the package sale of distilled spirits, then the package sale of distilled spirits in the political subdivision shall be permitted in accordan…
O.C.G.A. § 3-4-49 Municipalities in wet counties
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Any municipality which lies wholly or partially within a county which has approved the manufacture, distribution, or package sale of distilled spirits in a county-wide referendum election as provided in this article and which, on January 1, 1985, was issuing licenses permitting t…
O.C.G.A. § 3-4-50 Redesignated
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Editor’s notes. — Ga. L. 2017, p. 820, § 2/HB 485, effective May 9, 2017, redes- ignated former Code Section 3-4-50 as present Code Section 3-4-48. 3-4-51. Redesignated.
O.C.G.A. § 3-4-51 Redesignated
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Editor’s notes. — Ga. L. 2017, p. 820, § 2/HB 485, effective May 9, 2017, redes- ignated former Code Section 3-4-51 as present Code Section 3-4-49. ARTICLE 4 EXCISE TAXATION
O.C.G.A. § 3-4-60 Levy and amount of tax
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The following state taxes are levied and imposed: (1) There shall be imposed upon the first sale, use, or final delivery within this state of all distilled spirits an excise tax in the amount of 50¢ per liter and, upon the first sale, use, or final delivery within this state of a…
O.C.G.A. § 3-4-61 Payment of tax; report
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(a) Except as may otherwise be authorized in this title, the state excise taxes imposed by this part shall be paid by the licensed wholesale dealer in distilled spirits; provided, however, that such taxes shall be imposed upon and shall be paid by the licensed distiller for disti…
O.C.G.A. § 3-4-93 Municipalities in wet counties
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Any municipality which lies wholly or partially within a county which has approved the sale of distilled spirits by the drink for consumption only on the premises in a county-wide referendum as provided in this article and which, on January 1, 1985, was issuing licenses permittin…