§ 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