Chapter

DISTILLED SPIRITS

O.C.G.A. § 3-4-1— Definitions
O.C.G.A. § 3-4-2— Applicability of chapter to ethyl alcohol used for certain purposes
O.C.G.A. § 3-4-3— Retail dealer’s signs; signs advertising Georgia lottery
O.C.G.A. § 3-4-20— Levy and amount of state occupational license tax; application for license
O.C.G.A. § 3-4-21— Prohibition of holding or having beneficial interest in more than two retail dealer licenses
O.C.G.A. § 3-4-21.1— Requirement for retail license; application of existing license to new location
O.C.G.A. § 3-4-22— Filing of bonds by applicants for licenses generally
O.C.G.A. § 3-4-23— Certificate of residence required for retail dealer’s license; intention of Code section
O.C.G.A. § 3-4-24— Issuance to fruit growers of license to manufacture
O.C.G.A. § 3-4-24.1— Distiller’s license authorizing manufacture of distilled spirits from agricultural products other than perish- able fruits; storage
O.C.G.A. § 3-4-24.2— Three-tier system of distribution and sale of distilled spirits; Sunday sales; regulatory authority; conditions or limitations
O.C.G.A. § 3-4-24.3— Licensing for the manufacture or distribution of distilled spirits on local level
O.C.G.A. § 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
O.C.G.A. § 3-4-26— Display of advertisement or information regarding prices of distilled spirits in visible places; sales below cost prohibited; exceptions authorized
O.C.G.A. § 3-4-27— Notice of intention to secure retail dealer license for sale of distilled spirits
O.C.G.A. § 3-4-40— Requirement as to approval by referendum elections of issuance of licenses generally
O.C.G.A. § 3-4-41— Petition for referendum; notice of call for referendum
O.C.G.A. § 3-4-42— Form of ballots for referendum election
O.C.G.A. § 3-4-43— Applicability of general election laws
O.C.G.A. § 3-4-44— Certification of results; payment of expenses
O.C.G.A. § 3-4-45— Effect of majority vote in favor of package sales
O.C.G.A. § 3-4-46— Procedure for conduct of election for purpose of nullifying previous election result
O.C.G.A. § 3-4-47— Adoption of resolutions and ordinances; determination of location of retail or businesses licensed by local governing authorities
O.C.G.A. § 3-4-48— Maximum annual license fees for municipal or county licenses
O.C.G.A. § 3-4-49— Municipalities in wet counties
O.C.G.A. § 3-4-60— Levy and amount of tax
O.C.G.A. § 3-4-61— Payment of tax; report
O.C.G.A. § 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
O.C.G.A. § 3-4-90— Authorization by counties or municipalities of issuance of licenses for sale of distilled spirits by the drink generally; procedure
O.C.G.A. § 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
O.C.G.A. § 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
O.C.G.A. § 3-4-93— Municipalities in wet counties
O.C.G.A. § 3-4-110— Adoption of local rules and regulations governing issuance of licenses and conduct of licensees
O.C.G.A. § 3-4-111— Sale by wholesalers to licensees; purchase by licensees from wholesalers; declaration of contraband
O.C.G.A. § 3-4-111.1— Occupational license tax upon retail consumption dealers; annual payment; application
O.C.G.A. § 3-4-130— Imposition of tax by municipalities authorized; rate of tax
O.C.G.A. § 3-4-131— Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county
O.C.G.A. § 3-4-132— Manner of imposition, payment, and collection of tax
O.C.G.A. § 3-4-133— Allowance and reimbursement to dealers collecting tax of percentage of tax due
O.C.G.A. § 3-4-150— Short title
O.C.G.A. § 3-4-151— Purposes and policies
O.C.G.A. § 3-4-152— Submission of labels; designation of sales territories and exclusive wholesale distributors; approval by commissioner
O.C.G.A. § 3-4-153— Regulations
O.C.G.A. § 3-4-160— Municipalities in wet counties