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Article 1 - General Provisions
§ 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....