Georgia Code
Chapter 4 - Distilled Spirits
Article 5 - Sales by the Drink

Part 1 - Authorization

§ 3-4-90. Authorization by Counties or Municipalities of Issuance of Licenses for Sale of Distilled Spirits by the Drink Generally; Procedure - History. Ga. L. 1964, p. 771, § 1; Ga. L....

§ 3-4-91. Procedure for Authorization of Sale in Counties and Municipalities in Which Package Sales Lawful; Procedure for Nullifying Prior Approval and Authorization of Sales by the Drink - Click to view Click to view “[ ] YES Shall...

§ 3-4-92. Procedure for Authorization of Sale in Counties and Municipalities in Which Package Sales Are Not Lawful; Procedure for Nullifying Prior Approval and Authorization of Sales by the Drink - Click to view Click to view “[ ] YES Shall...

§ 3-4-93. Municipalities in Wet Counties - Any municipality which lies wholly or partially within a county...

Part 2 - Licenses

§ 3-4-110. Adoption of Local Rules and Regulations Governing Issuance of Licenses and Conduct of Licensees - The governing authority of every county and municipality authorized to...

§ 3-4-111. Sale by Wholesalers to Licensees; Purchase by Licensees From Wholesalers; Declaration of Contraband - History. Ga. L. 1964, p. 771, § 1; Ga. L....

§ 3-4-111.1. Occupational License Tax Upon Retail Consumption Dealers; Annual Payment; Application - History. Code 1933, § 5A-2921, enacted by Ga. L. 1981,...

Part 3 - Excise Taxation

§ 3-4-130. Imposition of Tax by Municipalities Authorized; Rate of Tax - History. Ga. L. 1977, p. 744, § 1; Code 1933,...

§ 3-4-131. Imposition of Tax by Counties Authorized; Rate of Tax; Taxation by Both County and Municipality Located Within County - History. Ga. L. 1977, p. 744, § 2; Code 1933,...

§ 3-4-132. Manner of Imposition, Payment, and Collection of Tax - The rate of taxation, the manner of its imposition, payment,...

§ 3-4-133. Allowance and Reimbursement to Dealers Collecting Tax of Percentage of Tax Due - Dealers collecting the tax authorized by Code Sections 3-4-130 and...