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Chapter 1 - General Provisions
§ 3-1-1. Short Title - This title shall be known and may be cited as...
§ 3-1-2. Definitions - As used in this title, the term: (2.1) “Bar” means...
§ 3-1-3. Use of Existing Forms and Filings Relating to Licenses or Taxes - Every form of license or tax document or other license...
§ 3-1-4. Penalty for Violations of Provisions of Title - History. Code 1933, § 5A-9904, enacted by Ga. L. 1980,...
§ 3-1-5. Posting of Warning by Retailer That Consumption of Alcohol During Pregnancy Is Dangerous - History. Code 1981, § 3-1-5 , enacted by Ga. L....
Chapter 2 - State Administration and Enforcement
Article 1 - Administration
§ 3-2-1. Powers and Duties of Commissioner Generally; Delegation of Administrative Duties - The commissioner shall administer and enforce this title. The commissioner...
§ 3-2-2. Promulgation of Rules and Regulations Generally; Forms - History. Code 1933, § 5A-302, enacted by Ga. L. 1980,...
§ 3-2-3. Powers and Duties of Commissioner as to Denial, Suspension, or Cancellation of Licenses or Permits Generally; Promulgation of Rules and Regulations as to Conversion of Standards of Measurement and Labeling of Distilled Spirits - In addition to his or her other duties and responsibilities...
§ 3-2-3.1. Power of Commissioner to Permit Importation of Alcohol Into Counties and Municipalities; Taxation of Such Alcohol - The commissioner, in accordance with such rules and regulations as...
§ 3-2-4. Sale, Distribution, or Other Dealing in Alcoholic Beverages by Employees, Agents, or Officers of Department Prohibited; Exemption - History. Code 1933, § 5A-304, enacted by Ga. L. 1980,...
§ 3-2-5. Collection of Taxes Under Title; Issuance of Licenses - Except as otherwise specifically provided for in this title, the...
§ 3-2-6. Establishment and Operation of Reporting System for Collection of Taxes on Malt Beverages, Distilled Spirits, and Wines; Applicability to Reporting System of Provisions of Law Relating to Revenue Stamps - History. Code 1933, § 5A-306, enacted by Ga. L. 1980,...
§ 3-2-7. Expiration and Renewal of Licenses Generally; Continuation of Operations by Licensee Pending Final Approval or Disapproval of Application for Renewal; Penalty for Late Application for Renewal; Temporary Permits - History. Code 1933, § 5A-307, enacted by Ga. L. 1980,...
§ 3-2-7.1. State-Wide Centralized Application Process; Uniformity; Procedures; Regulation - History. Code 1981, § 3-2-7.1 , enacted by Ga. L....
§ 3-2-8. Availability of Records for Public Inspection; Collection of Fee for Special Requests for Preparation of Information - The commissioner shall make available for inspection by the public...
§ 3-2-9. Requirements as to Reports to Be Made to Commissioner - Any report made to the commissioner as prescribed in this...
§ 3-2-10. Disposition of Taxes, Penalties, Interest, and Fees - All taxes, penalties, interest, and fees collected by the commissioner...
§ 3-2-11. Penalties for Failure to File Reports or Returns or to Pay Tax or Fee; Procedure for Assessment of Taxes Due, Penalties, and Interest - Except as otherwise provided in this title: History. Code 1933,...
§ 3-2-12. Waiver of Penalties by Commissioner - The commissioner may waive, in whole or in part, the...
§ 3-2-13. Issuance of Refunds or Credits for Taxes Paid - History. Code 1933, § 5A-313, enacted by Ga. L. 1980,...
§ 3-2-14. Limitations on Credit; Application; Action for Recovery of Credit; Setoff of Unpaid Taxes Against Credit - History. Code 1933, § 5A-314, enacted by Ga. L. 1980,...
§ 3-2-15. Promulgation of Rules and Regulations Governing Advertising of Distilled Spirits - The commissioner shall issue rules and regulations governing all advertising...
Article 2 - Enforcement
§ 3-2-30. Powers and Duties of Special Agents and Enforcement Officers of Department Generally; Bond Requirement; Retention of Weapon and Badge Upon Retirement or Disability - History. Ga. L. 1963, p. 135, §§ 1, 2; Code...
§ 3-2-31. Assistance to Other Authorities by Special Agents and Enforcement Officers of Department - History. Ga. L. 1978, p. 1490, § 1; Code 1933,...
§ 3-2-32. Inspection of Premises by Commissioner and Agents Generally; Access to Books, Records, and Supplies - The commissioner and his agents may enter upon the licensed...
§ 3-2-33. Sale, Possession, Concealment, Storage, or Conveyance of Untaxed Alcoholic Beverages; Declaration of Untaxed or Otherwise Unlawful Alcoholic Beverages as Contraband; Seizure and Disposition of Contraband Alcoholic Beverages - History. Code 1933, § 5A-354, enacted by Ga. L. 1980,...
§ 3-2-34. Disposition of Contraband Alcoholic Beverages; Seizure; Destruction; Sale; Retention of Small Quantity for Evidence - History. Code 1933, § 5A-355, enacted by Ga. L. 1980,...
§ 3-2-35. [Effective Until July 1, 2023. See notes.] Seizure of Contraband by Commissioner and Agents; Proceedings Upon Seizure; Hearing on Entitlement to Seized Items; Appeals; Disposition of Items Upon Which Taxes Have Been Paid - History. Code 1933, § 5A-356, enacted by Ga. L. 1980,...
§ 3-2-35. [Effective July 1, 2023. See notes.] Seizure of Contraband by Commissioner and Agents; Proceedings Upon Seizure; Hearing on Entitlement to Seized Items; Appeals; Disposition of Items Upon Which Taxes Have Been Paid - History. Code 1933, § 5A-356, enacted by Ga. L. 1980,...
§ 3-2-36. Arrest and Prosecution of Violators of Title - The commissioner or his agents shall secure warrants or other...
Chapter 3 - Regulation of Alcoholic Beverages Generally
Article 1 - General Provisions
§ 3-3-1. Declaration of Business of Manufacturing, Selling, and Other Dealings in Alcoholic Beverages as Privilege Subject to Regulatory Requirements - The businesses of manufacturing, distributing, selling, handling, and otherwise dealing...
§ 3-3-1.1. Legislative Intent; Construction - History. Code 1981, § 3-3-1.1 , enacted by Ga. L....
§ 3-3-2. Powers of Local Governing Authorities as to Granting, Refusal, Suspension, or Revocation of Licenses Generally; Due Process Guidelines; Fingerprints - History. Ga. L. 1935, p. 73, § 15A; Ga. L....
§ 3-3-2.1. Notice to Revenue Department by County or Municipality of Violations Concerning Sale of Alcoholic Beverages to Underage Persons - History. Code 1981, § 3-3-2.1 , enacted by Ga. L....
§ 3-3-2.2. Maximum Fine for Violations of Local Alcoholic Beverages Licensing Ordinances - Notwithstanding the limitations imposed by subparagraph (a)(2)(C) of Code Section...
§ 3-3-3. Licenses Required to Distribute, Sell, or Otherwise Deal in Alcoholic Beverages; Display of Licenses - History. Code 1933, § 5A-503, enacted by Ga. L. 1980,...
§ 3-3-4. Exemptions From License Fees or Taxes - There shall be no exception from the license fees or...
§ 3-3-5. Sale of Alcoholic Beverages Not Complying With Federal Requirements as to Quality or Purity or Standards Adopted by Commissioner - No alcoholic beverages shall be sold by any licensee under...
§ 3-3-6. Maintenance of Records as to Manufacture, Purchase, or Sale of Alcoholic Beverages by Manufacturers, Importers, or Dealers; Disposal of Records - History. Ga. L. 1935, p. 73, § 6; Code 1933,...
§ 3-3-7. Local Authorization and Regulation of Sales of Alcoholic Beverages on Sunday - Click to view Click to view All persons desiring to...
§ 3-3-8. Possession and Transportation of Lawfully Purchased Alcoholic Beverages Upon Which Taxes Have Not Been Paid in This State - History. Code 1933, § 5A-517, enacted by Ga. L. 1980,...
§ 3-3-9. Penalty for Violations of Prohibitions in Chapter - History. Code 1933, § 5A-9901, enacted by Ga. L. 1980,...
§ 3-3-10. Delivery of Malt Beverages, Wine, and Distilled Spirits for Personal Use; Marketing, Receiving, and Processing Orders; Regulation; Penalty - (d.1) Notwithstanding any other provision of law, and except where...
§ 3-3-11. Sale of Mixed Drinks for Off Premises Consumption - History. Code 1981, § 3-3-11 , enacted by Ga. L....
Article 2 - Prohibited Acts
§ 3-3-20. Sale of Alcoholic Beverages on Sundays, Election Days, and Christmas Day - History. Ga. L. 1937, p. 148, §§ 6, 7; Ga....
§ 3-3-21. Sales of Alcoholic Beverages Near Churches, School Buildings, or Other Sites - For purposes of this subsection, the term “college campus” shall...
§ 3-3-21.1. Possession of Alcoholic Beverages on the Grounds of a Public School - History. Code 1933, § 5A-508.1, enacted by Ga. L. 1981,...
§ 3-3-22. Sale or Furnishing of Alcoholic Beverages to Intoxicated Persons - No alcoholic beverage shall be sold, bartered, exchanged, given, provided,...
§ 3-3-23. Furnishing To, Purchase Of, or Possession by Persons Under 21 Years of Age of Alcoholic Beverages; Identification; Serving, or Handling by Persons Under 21 Years of Age in the Course of Employment; Seller’s Receipt of False Identification;... - History. Code 1933, § 5A-510, enacted by Ga. L. 1981,...
§ 3-3-23.1. Procedure and Penalties Upon Violation of Code Section 3-3-23 - History. Ga. L. 1981, p. 862, § 3; Code 1933,...
§ 3-3-24. Dispensing, Serving, Selling, or Taking Orders for Alcoholic Beverages by Persons Under 18 Years of Age - History. Ga. L. 1958, p. 640, §§ 1, 2; Ga....
§ 3-3-24.1. “Bouncer” Defined; Admission of Under 21 Year Olds Into Bar - History. Code 1981, § 3-3-24.1 , enacted by Ga. L....
§ 3-3-24.2. Posting of Laws Regarding Sale of Alcoholic Beverages to Underage Persons - History. Code 1933, § 5A-520, enacted by Ga. L. 1981,...
§ 3-3-25. Sale of or Furnishing Alcoholic Beverages to Prisoners or Inmates of Places of Confinement; Introduction or Possession of Alcoholic Beverages at Georgia War Veterans Home - History. Ga. L. 1874, p. 92, § 1; Ga. L....
§ 3-3-26. Prohibition on Drinking of Alcoholic Beverages on Retail Package Premises; Sampling Permitted; Regulation - For purposes of this subsection, the term “sample” means a...
§ 3-3-27. Unlawful Manufacture, Transportation, Receipt, Possession, Sale, or Distribution of Alcoholic Beverages; Failure to File Proper Reports or Bonds or Pay Fees; Declaration of Apparatus Used in Unlawful Manufacture of Alcoholic Beverages as Co... - History. Code 1933, §§ 5A-514, 5A-9902, enacted by Ga. L....
§ 3-3-27.1. Report to the Commissioner of Alcoholic Beverages Transported Into This State - Except with respect to alcoholic beverages lawfully possessed pursuant to...
§ 3-3-29. Possession, Sale, or Purchase of Distilled Spirits for Which Taxes Not Paid - Except as otherwise expressly provided for by law, no person...
§ 3-3-30. Storage and Distribution of Alcoholic Beverages by Corporations Granted the Privilege of Establishing, Operating, and Maintaining Foreign Trade Zones - History. Code 1933, § 5A-518, enacted by Ga. L. 1981,...
§ 3-3-31. Legislative Findings - The General Assembly finds, determines, and declares that the direct...
§ 3-3-32. Shipment of Alcoholic Beverages Into State by Nonresident, Without License, Who Is in Business of Selling Alcoholic Beverages in Another State - History. Code 1981, § 3-3-32 , enacted by Ga. L....
§ 3-3-33. Vaporized Form of Alcoholic Beverages and Alcohol Vaporizing Devices Prohibited - History. Code 1981, § 3-3-33 , enacted by Ga. L....
§ 3-3-34. “Powdered Alcohol” Defined; Prohibition; Exception; Penalty - History. Code 1981, § 3-3-34 , enacted by Ga. L....
Chapter 4 - Distilled Spirits
§ 3-4-1. Definitions - As used in this chapter, the term: History. Code 1933,...
§ 3-4-2. Applicability of Chapter to Ethyl Alcohol Used for Certain Purposes - History. Ga. L. 1937-38, Ex. Sess., p. 103, § 13;...
§ 3-4-3. Retail Dealer’s Signs; Signs Advertising Georgia Lottery - History. Code 1981, § 3-4-3 , enacted by Ga. L....
Article 2 - State License Requirements and Regulations for Manufacture, Distribution, and Package Sales
§ 3-4-20. Levy and Amount of State Occupational License Tax; Application for License - Click to view History. Ga. L. 1937-38, Ex. Sess., p....
§ 3-4-21. Prohibition of Holding or Having Beneficial Interest in More Than Two Retail Dealer Licenses - History. Ga. L. 1978, p. 1376, § 1; Code 1933,...
§ 3-4-21.1. Requirement for Retail License; Application of Existing License to New Location - History. Code 1933, § 5A-2502.1, enacted by Ga. L. 1982,...
§ 3-4-22. Filing of Bonds by Applicants for Licenses Generally - The surety for the bonds shall be a surety company...
§ 3-4-23. Certificate of Residence Required for Retail Dealer’s License; Intention of Code Section - History. Ga. L. 1937-38, Ex. Sess., p. 103, § 24;...
§ 3-4-24. Issuance to Fruit Growers of License to Manufacture Distilled Spirits; Storage and Disposition; Limitations Upon Manufacture and Sale; Issuance of Manufacturer’s or Distiller’s License in Certain Counties or Municipalities; Tasting Room Lim... - History. Ga. L. 1937-38, Ex. Sess., p. 103, § 9;...
§ 3-4-24.1. Distiller’s License Authorizing Manufacture of Distilled Spirits From Agricultural Products Other Than Perishable Fruits; Storage - History. Code 1981, § 3-4-24.1 , enacted by Ga. L....
§ 3-4-24.2. Three-Tier System of Distribution and Sale of Distilled Spirits; Reporting; Days and Times for Sale; Sale Price; Taxes; Regulatory Authority; Violations - History. Code 1981, § 3-4-24.2 , enacted by Ga. L....
§ 3-4-24.3. Licensing for the Manufacture or Distribution of Distilled Spirits on Local Level - The commissioner may issue licenses for the manufacture or distribution...
§ 3-4-25. Holder of Retail Dealer’s License Authorized to Sell Only Unbroken Packages; Breaking of Package or Packages or Drinking of Contents Thereof on Premises Prohibited - History. Ga. L. 1937-38, Ex. Sess., p. 103, § 9;...
§ 3-4-26. Display of Advertisement or Information Regarding Prices of Distilled Spirits in Visible Places; Sales Below Cost Prohibited; Exceptions Authorized - History. Ga. L. 1937-38, Ex. Sess., p. 103, § 9A;...
§ 3-4-27. Notice of Intention to Secure Retail Dealer License for Sale of Distilled Spirits - History. Code 1981, § 3-4-27 , enacted by Ga. L....
Article 3 - Local Authorization and Regulations for Manufacture, Distribution, and Package Sales
§ 3-4-40. Requirement as to Approval by Referendum Elections of Issuance of Licenses Generally - Licenses for the package sale of distilled spirits shall be...
§ 3-4-41. Petition for Referendum; Notice of Call for Referendum - History. Ga. L. 1937-38, Ex. Sess., p. 103, § 4;...
§ 3-4-42. Form of Ballots for Referendum Election - Click to view “( ) YES Shall the issuance of...
§ 3-4-43. Applicability of General Election Laws - County elections shall be held according to Chapter 2 of...
§ 3-4-44. Certification of Results; Payment of Expenses - It shall be the duty of the election superintendent of...
§ 3-4-45. Effect of Majority Vote in Favor of Package Sales - If a majority of the votes cast in a referendum...
§ 3-4-46. Procedure for Conduct of Election for Purpose of Nullifying Previous Election Result - History. Ga. L. 1941, p. 199, § 1; Ga. L....
§ 3-4-47. Adoption of Resolutions and Ordinances; Determination of Location of Retail or Businesses Licensed by Local Governing Authorities - History. Ga. L. 1937-38, Ex. Sess., p. 103, § 9;...
§ 3-4-48. Maximum Annual License Fees for Municipal or County Licenses - The annual license fee to be charged by a municipality...
§ 3-4-49. Municipalities in Wet Counties - Any municipality which lies wholly or partially within a county...
Article 4 - Excise Taxation
Part 1 - State
§ 3-4-60. Levy and Amount of Tax - The following state taxes are levied and imposed: History. Ga....
§ 3-4-61. Payment of Tax; Report - History. Ga. L. 1937-38, Ex. Sess., p. 103, § 11;...
Part 2 - Local
§ 3-4-80. Levy of Tax on Sale of Distilled Spirits by the Package Authorized; Rate of Tax; Manner of Imposition; Imposition of Tax by Both County and Municipality Located Within County - History. Ga. L. 1937-38, Ex. Sess., p. 103, § 9;...
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...
Article 6 - Designation of Sales Territories and Wholesalers for Out-of-State Brands
§ 3-4-150. Short Title - This article shall be known and may be cited as...
§ 3-4-151. Purposes and Policies - This article is promulgated pursuant to the authority granted to...
§ 3-4-152. Submission of Labels; Designation of Sales Territories and Exclusive Wholesale Distributors; Approval by Commissioner - History. Code 1981, § 3-6-152, enacted by Ga. L. 1984,...
§ 3-4-153. Regulations - The commissioner shall have the authority to adopt such regulations...
Article 7 - Sales by the Drink in Certain Municipalities; Withdrawal
§ 3-4-160. Municipalities in Wet Counties - History. Code 1981, § 3-4-160 , enacted by Ga. L....
Chapter 5 - Malt Beverages
§ 3-5-1. Definitions - As used in this chapter, the term: History. Code 1933,...
§ 3-5-2. Determination as to When Possession Occurs - For purposes of this chapter, with respect to malt beverages...
§ 3-5-3. Malt Beverages Upon Which Taxes Not Paid and Motor Vehicles, Watercraft, or Aircraft Used in Transporting Same Declared Contraband - Malt beverages in quantities exceeding the amount specified in Code...
§ 3-5-4. Production of Malt Beverages in Private Residences; Consumption; Transportation and Delivery; Home-Brew Special Events - provided, however, that no more than 50 gallons shall be...
§ 3-5-5. Retail Sale of Kegs; Required Labeling; Removal of Labels - History. Code 1981, § 3-5-5 , enacted by Ga. L....
Article 2 - State License Requirements and Regulations for Manufacture, Distribution, and Sale
§ 3-5-20. Levy and Amount of State Occupational License Tax; Application for License - Click to view History. Ga. L. 1935, p. 73, §...
§ 3-5-21. 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 - History. Code 1933, § 5A-4502, enacted by Ga. L. 1980,...
§ 3-5-23. License for Manufacture of Malt Beverages — Grounds and Procedure for Revocation Generally - History. Ga. L. 1955, p. 657, § 1; Code 1933,...
§ 3-5-24. License for Manufacture of Malt Beverages — Rights Conferred; Separate Revocation of Licenses for Sale of Malt Beverages for Resale Within and Outside State Authorized; Effect of Revocation on Sale Within State - History. Ga. L. 1955, p. 657, § 2; Code 1933,...
§ 3-5-24.1. Exception to Three-Tier System; Transfer of Liquids; Sales at Brewer’s Licensed Premises; Taxing; Regulatory Authority; Conditions or Limitations - History. Code 1981, § 3-5-24.1 , enacted by Ga. L....
§ 3-5-25. License for Manufacture of Malt Beverages — Renewal - Every unrevoked license authorizing the manufacture of malt beverages, whether...
§ 3-5-25.1. License for Manufacture of Malt Beverages — Bond Required on Application for License or Renewal - The commissioner may require, in addition to other bonds required...
§ 3-5-26. Persons to Whom Malt Beverages May Be Sold by Wholesale Dealers - Licensed wholesale dealers may sell malt beverages only to other...
§ 3-5-27. Malt Beverages Acquired by Retail Dealers From Persons Other Than Licensed Wholesale Dealers Declared Contraband - Any malt beverage possessed, sold, or offered for sale by...
§ 3-5-28. Delivery, Receipt, and Storage of Malt Beverages Sold by Wholesale Dealers to Retail Dealers - All malt beverages sold by a wholesale dealer to a...
§ 3-5-29. Brewer-Wholesaler Relations — “Agreement” Defined - As used in Code Sections 3-5-30 through 3-5-34, the term...
§ 3-5-30. Brewer-Wholesaler Relations — Purpose; Intent; Enforcement - History. Code 1981, § 3-5-30 , enacted by Ga. L....
§ 3-5-31. Brewer-Wholesaler Relations — License Requirement for Shippers of Beer; Application - History. Code 1981, § 3-5-31 , enacted by Ga. L....
§ 3-5-32. Brewer-Wholesaler Relations — Conflicts of Interest - No licensed registered brewer, broker, or importer authorized to do...
§ 3-5-33. Brewer-Wholesaler Relations — Prohibited Acts - No brewer, broker, or importer shall: History. Code 1981, §...
§ 3-5-34. Brewer-Wholesaler Relations — Applicability of Code Sections 3-5-29 Through 3-5-33 - Code Sections 3-5-29 through 3-5-33 shall apply to designations in...
§ 3-5-35. Declaration of Policy; “Brewpubs” - The General Assembly reaffirms the policy of this state of...
§ 3-5-36. “Brewpub” Exception to Three-Tier Distribution System - A limited exception to the provisions of Code Sections 3-5-29...
§ 3-5-37. “Brewpub” Exception; Rules and Regulations - The Department of Revenue shall be authorized to promulgate and...
Article 3 - Local License Requirements and Regulations for Manufacture, Distribution, and Sale
§ 3-5-40. Requirement by Counties or Municipalities of Licenses for Manufacture, Distribution, and Sale of Malt Beverages; Effect of Revocation of License Issued by Commissioner or by County or Municipality Upon License Issued by Other - History. Ga. L. 1935, p. 73, § 15A; Ga. L....
§ 3-5-41. Requirement and Issuance of County Licenses Generally - If any business allowed under this chapter is proposed to...
§ 3-5-42. Requirement and Issuance of Municipal Licenses Generally; Requirement by County of License for Business Licensed by Municipality - History. Ga. L. 1935, p. 73, § 7; Code 1933,...
§ 3-5-43. Restriction on Amount of License Fee Charged by County or Municipality Other Than That of Wholesale Dealer’s Principal Place of Business - Where a wholesale dealer is licensed to do business in...
§ 3-5-60. Levy and Amount of Tax - There is levied and imposed on the first sale, use,...
§ 3-5-61. Exemptions From Tax - The taxes imposed by paragraphs (1) and (2) of Code...
§ 3-5-80. Levy and Amount of Tax - Municipalities and counties permitting the sale of malt beverages shall...
§ 3-5-81. Payment of Tax by Wholesale Dealers Generally; Time of Payment; Reports by Dealers as to Quantities of Beverages Sold - History. Ga. L. 1973, p. 328, § 1; Ga. L....
§ 3-5-82. Requirement of Markings on Containers - No decal, stamp, or other marking shall be required on...
§ 3-5-83. Use of Excess Tax Revenues by Consolidated Governments and Certain Counties - History. Ga. L. 1973, p. 328, § 2; Ga. L....
§ 3-5-84. Enforcement of Part - This part shall be enforced by the commissioner or by...
Part 3 - Exemptions
§ 3-5-90. Malt Beverages Containing Less Than One-Half of 1 Percent Alcohol by Volume - Malt beverages which contain less than one-half of 1 percent...
Chapter 6 - Wine
§ 3-6-1. Definitions - As used in this chapter, the term: History. Code 1933,...
§ 3-6-2. Determination as to When Possession Occurs - For purposes of this chapter, with respect to wines manufactured...
§ 3-6-3. Household Production - History. Code 1933, § 58-826, enacted by Ga. L. 1977,...
§ 3-6-4. Removal of Partially Consumed Bottle of Wine From Premises - Notwithstanding any other contrary provision of law, any restaurant which...
Article 2 - State License Requirements and Regulations for Distribution and Sale
§ 3-6-20. Levy and Amount of State Occupational Tax; Application for License - Click to view History. Code 1933, § 58-804, enacted by...
§ 3-6-21. Filing of Bonds by Applicants for Licenses Generally; Waiver of Bond Requirement - The surety for the bonds shall be a surety company...
§ 3-6-21.1. Licensing of Farm Wineries to Engage in Retail and Wholesale Sales; Surety Bond; Excise Taxes - For purposes of this paragraph, the commissioner shall determine what...
§ 3-6-21.2. Sunday Sales on Farm Wineries; Off-Site Sales; Sales in “Special Entertainment districts.” - Notwithstanding any other provisions of this title to the contrary,...
§ 3-6-21.3. Sale by Farm Wineries of Wines, Distilled Spirits, and Malt Beverages on or Contiguous to Its Own Premises - History. Code 1981, § 3-6-21.3 , enacted by Ga. L....
§ 3-6-21.4. Routes and Signage for the Georgia Wine Highway - The Department of Community Affairs and the Department of Transportation...
§ 3-6-21.5. Production of Fortified Wine - A winery may purchase distilled spirits directly from a manufacturer...
§ 3-6-22. Requirement of License for Shipment of Wines Into State; Contents of Application; Accompanying Documents and Labels; Approval of Wholesalers and Wholesalers’ Territories by Commissioner - History. Code 1933, § 58-809, enacted by Ga. L. 1977,...
§ 3-6-23. Persons to Whom Wine May Be Sold by Wholesale Dealers - Except as provided in paragraph (5) of subsection (a) of...
§ 3-6-24. Preparation and Retention of Invoices of Sales by Wholesale Dealers - Each wholesale dealer, at the time of any sale of...
§ 3-6-25. Wine Acquired by Retail Dealers From Persons Other Than Licensed Wholesale Dealers Declared Contraband - Except as provided in Code Sections 3-6-21.1 through 3-6-21.3 and...
§ 3-6-25.1. Display of Advertisement or Information Regarding Prices of Wine in Visible Places; Sales Below Cost Prohibited; Exceptions Authorized - History. Code 1981, § 3-6-25.1 , enacted by Ga. L....
§ 3-6-26. Delivery, Transportation, Receipt, and Storage of Wine Sold by Wholesale Dealers to Retail Dealers - All wines sold by a wholesale dealer to a retail...
§ 3-6-26.1. Requirement as to Possession of Invoices or Delivery Tickets When Transporting Wine Upon Which Taxes Not Paid; Seizure as Contraband When Transported Without Invoices or Delivery Tickets - History. Code 1933, § 5A-5510, enacted by Ga. L. 1981,...
§ 3-6-27. Registration of Agents, Representatives, Salesmen, and Employees of Manufacturers, Importers, Producers, or Brokers - Every agent, representative, salesman, and employee of each winery, manufacturer,...
§ 3-6-28. Wine to Be in Containers Specified; Standards of Fill for Wine; Exemptions From Requirements as to Container Size - All wine shipped into this state and all wine manufactured...
§ 3-6-30. Creation of Limited Exceptions Regarding Direct Shipments - The General Assembly reaffirms the findings, determinations, and declarations in...
§ 3-6-31. Special Order Shipping License Requirements and Regulations - History. Code 1981, § 3-6-31 , enacted by Ga. L....
§ 3-6-32. Shipment of Wine by Winery to Consumers; Circumstances - History. Code 1981, § 3-6-32 , enacted by Ga. L....
Article 3 - Local License Requirements
§ 3-6-40. Requirement by Counties or Municipalities of Licenses for Manufacture, Distribution, or Sale of Wine; Effect of Revocation of License Issued by Commissioner or by County or Municipality Upon License Issued by Other - History. Code 1933, § 58-811, enacted by Ga. L. 1977,...
§ 3-6-50. Levy and Amount of Tax - History. Code 1933, § 58-803, enacted by Ga. L. 1977,...
§ 3-6-60. Levy and Amount of Tax Generally; Rate of Tax; Manner of Imposition, Payment, and Collection; Imposition of Tax by Both County and Municipality Located Within County - History. Code 1933, § 5A-5731, enacted by Ga. L. 1980,...
§ 3-6-70. Exemptions From Tax - The taxes imposed by this article shall not be levied...
§ 3-6-71. Wines Containing Less Than One-Half of 1 Percent Alcohol by Volume - Wines which contain less than one-half of 1 percent alcohol...
Chapter 7 - Sale of Distilled Spirits by Private Clubs
§ 3-7-1. Definitions - As used in this chapter, the term: History. Ga. L....
§ 3-7-2. Applicability of Chapter to Private Clubs - Notwithstanding any other provision of this chapter, a bona fide...
Article 2 - State Authorization and Regulation
§ 3-7-20. Issuance of Alcoholic Beverage Licenses to Private Clubs by Commissioner Generally; Promulgation of Rules and Regulations Generally; Privileges Conferred by Licenses - The commissioner may issue alcoholic beverage licenses to bona fide...
§ 3-7-21. License Fees; Prelicense Investigation Fee - The license fees for a club shall be the same...
§ 3-7-22. Promulgation of Rules and Regulations as to Sale, Possession, and Use of Alcoholic Beverages in Private Clubs - The commissioner may promulgate such reasonable regulations as are necessary...
Article 3 - Local Authorization and Regulation
§ 3-7-40. Authority of Counties or Municipalities to Regulate and License Private Clubs Generally - History. Ga. L. 1978, p. 1155, § 5; Code 1933,...
§ 3-7-41. Calling of Special Elections Upon Direction of Governing Authorities; Notice; Rules and Regulations; Timing; Ballots; Frequency; Approval of Licenses - Click to view Those desiring to vote in favor of...
§ 3-7-42. Calling of Special Elections Upon Presentation of Petitions by Voters; Rules and Regulations; Frequency; Procedure for Calling and Conduct of Elections for Purpose of Nullifying Previous Election Results; Approval of Licenses - History. Ga. L. 1978, p. 1155, § 6; Code 1933,...
§ 3-7-43. Issuance of Alcoholic Beverage Licenses to Private Clubs by Governing Authorities of Certain Counties and Municipalities; Privileges Conferred by Licenses; Rules and Regulations; Sale by Wholesalers to Licensees - History. Code 1933, § 5A-6121, enacted by Ga. L. 1980,...
Article 4 - Local Excise Taxation
§ 3-7-60. Levy and Amount of Tax on Sale of Distilled Spirits; Persons Required to Pay Tax; Collection of Tax - History. Ga. L. 1978, p. 1155, § 4; Code 1933,...
§ 3-7-61. Imposition of Tax on Sale of Mixed Drinks - An excise tax of not more than 3 percent may...
Chapter 8 - Sale of Alcoholic Beverages at Publicly Owned Facilities
§ 3-8-1. Regulation and Taxation of Sale, Storage, and Distribution of Alcoholic Beverages at Airports Owned or Operated by Counties or Municipalities - History. Ga. L. 1968, p. 1441, § 1; Ga. L....
§ 3-8-2. Sale of Malt Beverages, Wine, and Distilled Spirits at Public Golf Courses Operated by Counties or Municipalities - The Department of Natural Resources or any county or municipality...
§ 3-8-3. Sale of Alcoholic Beverages at Coliseums - History. Code 1933, § 5A-6503, enacted by Ga. L. 1980,...
§ 3-8-4. Sale of Alcohol by Continuing Education Centers - History. Code 1981, § 3-8-4 , enacted by Ga. L....
§ 3-8-6. Technical Institutes; Service of Alcoholic Beverages; Regulation and Tax - History. Code 1981, § 3-8-6 , enacted by Ga. L....
Chapter 9 - Sale of Alcoholic Beverages by Passenger Carriers, Nonprofit Organizations, and Hotels and Motels
Article 1 - Public Carriers; Nonprofit Organizations
§ 3-9-1. Authorization of Distribution or Sale of Distilled Spirits by Airlines, Railway Passenger Carriers, and Cruise Ships; Annual Authorization Fee; Payment of Taxes on Containers; Reports - History. Code 1933, § 5A-6301, enacted by Ga. L. 1980,...
§ 3-9-2. Authorization of Distribution or Sale of Wine and Malt Beverages by Airlines, Railway Passenger Carriers, and Cruise Ships; Annual Authorization Fee; Payment of Taxes on Containers; Reports - History. Ga. L. 1976, p. 508, § 1; Code 1933,...
§ 3-9-3. Issuance of Permits for Sale by Nonprofit Civic Organizations of Alcoholic Beverages for Consumption on the Premises or Wine at Retail for Off-Premises Consumption - History. Code 1933, § 5A-6303, enacted by Ga. L. 1980,...
§ 3-9-4. Issuance of Special Use Temporary Permits for Wine Auctions by Nonprofit Civic Organizations - History. Code 1981, § 3-9-4 , enacted by Ga. L....
§ 3-9-5. Meaning of the Term “Bona Fide Nonprofit Civic Organization” - As used in this article, the term “bona fide nonprofit...
§ 3-9-6. Limousine Carrier Furnishing Alcoholic Beverages - History. Code 1981, § 3-9-6 , enacted by Ga. L....
§ 3-9-7. Nonprofit Distiller License to Nonprofit Museum; Requirements - History. Code 1981, § 3-9-7 , enacted by Ga. L....
Article 2 - Hotels and Motels
§ 3-9-10. Definitions - As used in this article, the term: History. Code 1981,...
§ 3-9-11. Licenses for In-Room Service - History. Code 1981, § 3-9-11 , enacted by Ga. L....
§ 3-9-12. Source of Beverages Sold; Taxes - All alcoholic beverages sold pursuant to this article shall be...
§ 3-9-13. In-Room Service Sales in Dry Areas Prohibited - Nothing in this article shall be construed to authorize the...
Chapter 10 - Sale or Possession of Distilled Spirits in Dry Counties and Municipalities
§ 3-10-1. Scope of Chapter - Except as otherwise provided in Code Section 3-10-11, this chapter...
§ 3-10-2. Sale, Exchange, or Other Possession of Distilled Spirits - It is unlawful for any person knowingly and intentionally to...
§ 3-10-3. Keeping of Distilled Spirits in Building Not Exclusively Used for Dwelling Deemed Prima-Facie Evidence of Possession for Sale or Distribution - The keeping of distilled spirits in any building not exclusively...
§ 3-10-4. Quantities of Distilled Spirits Which May Be Lawfully Possessed - It is not unlawful for any person to have and...
§ 3-10-5. Allowing Use of Premises for Unlawful Sale, Manufacture, or Other Disposition of Distilled Spirits - It is unlawful for any person to permit the use...
§ 3-10-6. Forfeiture of Rights of Lessee or Tenant Where Unlawful Act Performed Upon Premises With Lessee’s or Tenant’s Knowledge or Permission - The unlawful manufacture, sale, or keeping for sale or disposition...
§ 3-10-7. Transportation or Shipment of Distilled Spirits for Sale or Use in Violation of Title; Exceptions for Possession for Personal Use and Transportation Through Counties or Municipalities - History. Ga. L. 1917, Ex. Sess., p. 7, § 1;...
§ 3-10-8. Common Nuisances — Defined; Institution of Quo Warranto Proceedings Against Clubs or Associations Maintaining Nuisances - History. Ga. L. 1915, Ex. Sess., p. 77, §§ 4,...
§ 3-10-9. Common Nuisances — Proceedings for Abatement of Nuisances - Any common nuisance as defined in Code Section 3-10-8 shall...
§ 3-10-10. Existence of Property Rights in Distilled Spirits or Vessels Kept or Used in Violation of Chapter; Contraband - No property rights of any kind shall exist in distilled...
§ 3-10-11. Contraband Apparatus and Appliances; Existence of Property Rights Therein; Summary Destruction of Contraband; Governing Procedure for Forfeiture of Vehicles, Boats, and Vessels - History. Ga. L. 1917, Ex. Sess., p. 7, § 20;...
§ 3-10-12. Raw Materials or Substances, Fixtures, Implements, or Apparatus Used or Intended for Use in Unlawful Distillation or Manufacture of Distilled Spirits Declared Contraband; Property Rights in Contraband; Governing Procedures for Seizure and... - History. Ga. L. 1964, p. 722, § 1; Ga. L....
§ 3-10-13. Duties of District Attorneys as to Investigation and Prosecution of Violations of Chapter; Duties of Sheriffs - History. Ga. L. 1915, Ex. Sess., p. 77, § 18;...
§ 3-10-14. Evidence as to Color, Odor, Appearance, and Taste of Beverage Manufactured, Sold, or Disposed of by Defendant; Burden of Proof When Defendant Claims Beverage Not a Distilled Spirit - History. Ga. L. 1915, Ex. Sess., p. 77, § 19;...
§ 3-10-15. Penalty for Violations of Provisions of Chapter - History. Ga. L. 1915, Ex. Sess., p. 77, § 23;...
Chapter 11 - Sales Off Premises for Catered Functions
§ 3-11-1. Definitions - As used in this chapter, the term: History. Code 1981,...
§ 3-11-2. Licensed Alcoholic Beverage Caterers Eligible for Off-Premise Licenses; Application; Fee - History. Code 1981, § 3-11-2 , enacted by Ga. L....
§ 3-11-3. Event Permits - In order to distribute or sell distilled spirits, malt beverages,...
§ 3-11-4. Violations - History. Code 1981, § 3-11-4 , enacted by Ga. L....
§ 3-11-5. Rules and Regulations - The commissioner shall be authorized to promulgate rules and regulations...
Chapter 12 - Residential Community Development Districts
§ 3-12-1. “Residential Community Development District” Defined - As used in this chapter, the term “residential community development...
§ 3-12-2. Establishment of Districts; Articles of Establishment; Contents; Filing; Fees - History. Code 1981, § 3-12-2 , enacted by Ga. L....
§ 3-12-3. Licenses for Sale of Alcoholic Beverages; Adoption of Resolution or Ordinance; Election; State License Required; Restrictions - Click to view Those persons desiring to vote in favor...
Chapter 13 - Sale of Alcoholic Beverages by Regional Economic Assistance Project
§ 3-13-1. Definitions - As used in this chapter, the term: History. Code 1981,...
§ 3-13-2. State License Requirements to Sell Alcoholic Beverages - History. Code 1981, § 3-13-2 , enacted by Ga. L....
§ 3-13-3. Local Taxation of Alcoholic Beverage Sales - A local government shall be authorized to levy and collect...
§ 3-13-4. Powers, Duties, and Authority of Commissioner - The commissioner may promulgate such reasonable rules and regulations as...
Chapter 14 - Special Event Use Permits
§ 3-14-1. Authority and Requirements for Special Event Use Permits - The commissioner may issue a special event use permit for...
Chapter 15 - Tasting Events
§ 3-15-1. Definitions - As used in this chapter, the term: History. Code 1981,...
§ 3-15-2. Terms and Conditions for Limited Tasting Events - Notwithstanding any other provision of this title, in all counties...
§ 3-15-3. Rules and Regulations - The commissioner shall promulgate and enforce such rules and regulations...
§ 3-15-4. Conditions or Limitations on Licenses for Violations - Upon a violation by a retail dealer of any provision...