One Click Case Law for § 3-6-20
O.C.G.A. § 3-6-2 <-- --> O.C.G.A. §3-6-21-1

2010 Georgia Code

TITLE 3 - ALCOHOLIC BEVERAGES

CHAPTER 6 - WINE
ARTICLE 2 - STATE LICENSE REQUIREMENTS AND REGULATIONS FOR DISTRIBUTION AND SALE
§ 3-6-20 - Levy and amount of tax

O.C.G.A. 3-6-20 (2010)
3-6-20. Levy and amount of tax


An annual occupational license tax is imposed upon each winery, manufacturer, broker, importer, wholesaler, and retail dealer of wine in this state, as follows:

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

(2) Upon each wholesale dealer................................... 500.00

(3) Upon each importer........................................... 500.00

(4) Upon each broker............................................. 50.00

(5) Upon each retail dealer...................................... 50.00