One Click Case Law for § 3-4-20
O.C.G.A. § 3-4-2 <-- --> O.C.G.A. §3-4-21-1

2010 Georgia Code

TITLE 3 - ALCOHOLIC BEVERAGES

CHAPTER 4 - DISTILLED SPIRITS
ARTICLE 2 - STATE LICENSE REQUIREMENTS AND REGULATIONS FOR MANUFACTURE, DISTRIBUTION, AND PACKAGE SALES
§ 3-4-20 - Levy and amount of state occupational license tax

O.C.G.A. 3-4-20 (2010)
3-4-20. Levy and amount of state occupational license tax


An annual occupational license tax is imposed upon each distiller, manufacturer, broker, importer, wholesaler, fruit grower, and retail dealer of distilled spirits in this state, as follows:

(1) Upon each distiller and manufacturer..................... $ 1,000.00

(2) Upon each wholesale dealer................................. 1,000.00

(3) Upon each importer......................................... 1,000.00

(4) Upon each fruit grower...................................... 500.00

(5) Upon each broker............................................ 100.00

(6) Upon each retail dealer..................................... 100.00