§ 3-5-20 - Levy and amount of state occupational license tax
O.C.G.A. 3-5-20 (2010)
3-5-20. Levy and amount of state occupational license tax
(a) An annual occupational license tax is imposed upon each brewer, manufacturer, broker, importer, wholesaler, and retail dealer of beer in this state, as follows:
(1) Upon each brewer...........................................$ 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
(6) Upon each brewpub operator................................. 1,000.00
(b) The tax provided in this Code section shall be paid on each place of business operated and shall be paid to the commissioner when the licensee enters business and annually thereafter so long as the business is operated and conducted.