Title 3 — Alcoholic Beverages
0 chapters · 102 sections in this title.
O.C.G.A. § 3-1-1 Short title
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This title shall be known and may be cited as the ‘‘Georgia Alcoholic Beverage Code.’’ History. — Code 1933, § 5A-101, enacted by Ga. L. 1980, p. 1573, § 1.
O.C.G.A. § 3-1-2 Definitions
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As used in this title, the term: (1) ‘‘Alcohol’’ means ethyl alcohol, hydrated oxide of ethyl, or spirits of wine, from whatever source or by whatever process produced. (2) ‘‘Alcoholic beverage’’ means and includes all alcohol, distilled spirits, beer, malt beverage, wine, or for…
O.C.G.A. § 3-1-4 Penalty for violations of provisions of title
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(a) It is unlawful for any person knowingly and intentionally to violate any criminal prohibition contained in this title. 651 3-1-5 (b) Except as otherwise provided in this title, any person who violates any criminal prohibition contained in this title shall be guilty of a misde…
O.C.G.A. § 3-2-10 Disposition of taxes, penalties, interest, and fees
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All taxes, penalties, interest, and fees collected by the commissioner pursuant to this title shall be remitted to the Office of the State Treasurer to the credit of the general fund of this state. History. — Code 1933, § 5A-310, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1993,…
O.C.G.A. § 3-2-11 Editor’s notes
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Ga. L. 2016, p. 574, § 6(b)/HB 960, not codified by the General Assembly, provides: “The new penalty and interest rates provided in Sections 2, 3, and 4 of this Act shall apply to penalties and interest accrued on or after the effective date of this Act.” This Act became effective…
O.C.G.A. § 3-2-12 Waiver of penalties by commissioner
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The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under this title whenever, or to 663 3-2-13 the extent that, he reasonably determines that the default giving rise to the penalty was due to reasonable cause and not due to gr…
O.C.G.A. § 3-2-13 Issuance of refunds or credits for taxes paid
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(a) The commissioner may issue credits for taxes paid by or due from a wholesaler when it is shown to the commissioner’s satisfaction that any of the following events has occurred: (1) Alcoholic beverages have been received by the wholesaler through an error in shipment and the a…
O.C.G.A. § 3-2-2 Promulgation of rules and regulations generally; forms
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(a) The commissioner may make and publish in print or electronically reasonable rules and regulations not inconsistent with this title or other laws or the Constitution of this state or of the United States for the enforcement of this title and the collection of revenues under th…
O.C.G.A. § 3-2-35 History
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— Code 1933, § 5A-5510, enacted by Ga. L. 1981, p. 1269, § 51. 836 3-6-26.1 WINE 3-6-28
O.C.G.A. § 3-2-36 Arrest and prosecution of violators of title
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The commissioner or his agents shall secure warrants or other criminal process against any person who violates any provision of this title in counties and municipalities where the sale of alcoholic beverages is not authorized and in counties and municipalities where the sale of a…
O.C.G.A. § 3-2-5 Collection of taxes under title; issuance of licenses
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Except as otherwise specifically provided for in this title, the taxes provided for in this title shall be collected by the commissioner. Upon payment of the appropriate taxes and fees and compliance with all other requirements of this title, the commissioner shall issue appropri…
O.C.G.A. § 3-2-9 Requirements as to reports to be made to commissioner
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Any report made to the commissioner as prescribed in this title shall be made under oath and under such regulations as the commissioner shall prescribe. History. — Code 1933, § 5A-309, enacted by Ga. L. 1980, p. 1573, § 1. 3-2-10. Disposition of taxes, penalties, interest, and fe…
O.C.G.A. § 3-3-21 Sales of alcoholic beverages near churches, school buildings, or other sites
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(a)(1) No person knowingly and intentionally may sell or offer to sell: (A) Any distilled spirits in or within 100 yards of any church building or within 200 yards of any school building, educational building, school grounds, or college campus; (B) Any wine or malt beverages with…
O.C.G.A. § 3-3-23 Effect of minority status on tolling of limitations, § 9-3-90
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Service of process on resident minors over 14 temporarily outside state, § 9-10-70. Appointment of guardian ad litem for minor not otherwise represented in court action, § 9-11-17. Capacity of minors to enter into contracts, § 13-3-20 et seq. Termination of juvenile’s order of di…
O.C.G.A. § 3-3-23.1 Procedure and penalties upon violation of Code Section 3-3-23
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(a) It is unlawful for any person knowingly to violate any prohibition contained in Code Section 3-3-23, relating to furnishing alcoholic beverages to, and purchasing, attempting to purchase, and possession of alcoholic beverages by, a person under 21 years of age. (b)(1) Any per…
O.C.G.A. § 3-3-28 Reuse, counterfeiting, or forging of tax stamps [Repealed]
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3-3-29. Possession, sale, or purchase of distilled spirits for which taxes not paid. 3-3-30. Storage and distribution of alcoholic beverages by corporations granted the privilege of 3-3-31. 3-3-32. 3-3-33. 3-3-34. establishing, operating, and maintaining foreign trade zones. Legi…
O.C.G.A. § 3-3-31 Legislative findings
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The General Assembly finds, determines, and declares that the direct shipment of alcoholic beverages by persons in the business of selling alcoholic beverages in other states or countries to residents of this state in violation of this title poses a serious threat to the public h…
O.C.G.A. § 3-3-4 Exemptions from license fees or taxes
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There shall be no exception from the license fees or taxes provided by this title in favor of any person unless specifically provided for by law. 685 3-3-5 History. — Code 1933, § 5A-504, enacted by Ga. L. 1980, p. 1573, § 1.
O.C.G.A. § 3-3-9 Penalty for violations of prohibitions in chapter
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(a) It is unlawful for any person knowingly and intentionally to violate any prohibition contained in this chapter. (b) Except as otherwise provided in this chapter, any person who violates any prohibition contained in this chapter shall be guilty of a misdemeanor. History. — Cod…
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…
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…