Title 3 — Alcoholic Beverages
0 chapters · 102 sections in this title.
O.C.G.A. § 3-5-1 Definitions
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As used in this chapter, the term: (1) ‘‘Barrel’’ means 31 gallons. (2) ‘‘Brewer’’ means a manufacturer of malt beverages. (3) ‘‘Case’’ means a box or receptacle containing not more than 288 ounces of malt beverages on the average. History. — Code 1933, § 5A-4101, enacted by Ga. …
O.C.G.A. § 3-5-2 Determination as to when possession occurs
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For purposes of this chapter, with respect to malt beverages manufactured within this state, possession occurs when the product is first identifiable as a malt beverage, in accordance with this title and such regulations as may be promulgated by the commissioner pursuant to 794 3…
O.C.G.A. § 3-5-20 Levy and amount of state occupational license tax; application for license
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(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 ...........…
O.C.G.A. § 3-5-24 Levy and amount of state occupational license tax; application for license
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Sale, offer for sale, or possession of bottles or cans not having prescribed identification on crowns or lids; alternate identification for use on certain imported bottles or containers. Shipment of malt beverages within or into state without license prohibited; requirement as to…
O.C.G.A. § 3-5-25 License for manufacture of malt beverages — Renewal
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Every unrevoked license authorizing the manufacture of malt beverages, whether issued by the state or by any other duly authorized licensing authority, shall be renewable to the holder of the license as of right upon the payment of fees and taxes lawfully assessed and fixed for t…
O.C.G.A. § 3-5-26 Persons to whom malt beverages may be sold by wholesale dealers
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Licensed wholesale dealers may sell malt beverages only to other licensed wholesale dealers and to importers and retail dealers licensed in this state. History. — Code 1933, § 5A-4506, enacted by Ga. L. 1980, p. 1573, § 1. 3-5-27. Malt beverages acquired by retail dealers from pe…
O.C.G.A. § 3-5-29 Brewer-wholesaler relations — ‘‘Agreement’’ defined
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As used in Code Sections 3-5-30 through 3-5-34, the term ‘‘agreement’’ shall mean a commercial relationship, not required to be evidenced in writing, of definite or indefinite duration between a brewer and a malt beverage wholesaler pursuant to which the wholesaler has been autho…
O.C.G.A. § 3-5-30 Brewer-wholesaler relations — Purpose; intent; enforcement
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(a) Code Sections 3-5-31 through 3-5-34 are promulgated pursuant to the authority granted to the state under the provisions of the Twenty-first Amendment to the United States Constitution and specifically for the following purposes and policies: (1) To prohibit unfair business pr…
O.C.G.A. § 3-5-32 Brewer-wholesaler relations — Conflicts of interest
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No licensed registered brewer, broker, or importer authorized to do business in this state nor any of his employees or members of such brewer’s, broker’s, or importer’s immediate family shall have, own, or enjoy ownership interest in or partnership arrangement with the business o…
O.C.G.A. § 3-5-33 Brewer-wholesaler relations — Prohibited acts
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No brewer, broker, or importer shall: (1) Induce or coerce, or attempt to induce or coerce, any wholesaler to accept delivery of any malt beverage which has not been ordered or agreed upon by the wholesaler, provided that recommendation, endorsement, exposition, persuasion, or ar…
O.C.G.A. § 3-5-35 Declaration of policy; ‘‘brewpubs’’
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3-5-36. ‘‘Brewpub’’ exception to three-tier distribution system. 3-5-37. ‘‘Brewpub’’ exception; rules and regulations. 3-5-38. Permits for free tasting of malt beverages during educational and promotional brewery tours; merchandising; fees for tours; selling of beverages; adminis…
O.C.G.A. § 3-5-41 Requirement and issuance of county licenses generally
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If any business allowed under this chapter is proposed to be carried on within the unincorporated area of a county, the applicant for a license shall pay to the proper officer, to be designated by the governing authority of the county, an annual license fee as fixed by the govern…
O.C.G.A. § 3-5-5 Retail sale of kegs; required labeling; removal of labels
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(a) As used in this Code section, the term: (1) ‘‘Keg’’ means any brewery-sealed container or barrel containing, by liquid volume, more than two gallons of malt beverage. (2) ‘‘Retail dealer,’’ ‘‘retail licensee,’’ or ‘‘licensee’’ means a person holding either a retail dealer lic…
O.C.G.A. § 3-5-60 Levy and amount of tax
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There is levied and imposed on the first sale, use, or possession within this state of malt beverages the following taxes: (1) Where malt beverages are sold in or from a barrel or bulk container, such malt beverages being commonly known as tap or draft beer, an excise tax of $10.…
O.C.G.A. § 3-5-61 Exemptions from tax
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The taxes imposed by paragraphs (1) and (2) of Code Section 3-5-60 are not levied with respect to: (1) Malt beverages sold to persons outside this state for resale or consumption outside this state; or (2) Malt beverages sold to stores or canteens located on United States militar…
O.C.G.A. § 3-5-80 Levy and amount of tax
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Municipalities and counties permitting the sale of malt beverages shall impose an excise tax, in addition to the excise taxes levied by the state, as follows: (1) Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $…
O.C.G.A. § 3-5-82 Requirement of markings on containers
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No decal, stamp, or other marking shall be required on malt beverage containers designating the particular municipality or county in which a sale of malt beverages is made or in which resides a licensed retailer to whom the beverages are delivered. 821 History. — Ga. L. 1973, p. …
O.C.G.A. § 3-5-84 Levy and amount of tax
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Payment of tax by wholesale dealers generally; time of payment; reports by dealers as to quantities of beverages sold. Requirement of markings on containers. Use of excess tax revenues by consolidated governments and certain counties. Enforcement of part. PART 3 EXEMPTIONS 3-5-90…
O.C.G.A. § 3-5-90 Malt beverages containing less than one-half of 1 percent alcohol by volume
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Malt beverages which contain less than one-half of 1 percent alcohol by volume shall not be subject to any tax levied under this title or any tax levied pursuant to authority granted by this title. History. — Code 1981, § 3-5-90, enacted by Ga. L. 1987, p. 562, § 1. 823 T.3, C.6 …