reglab/housing_qa huggingface dataset:
GA Code § 3-4-110 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 4 - Distilled Spirits|Article 5 - Sales by the Drink|§ 3-4-110. Adoption of Local Rules and Regulations Governing Issuance of Licenses and Conduct of Licensees

 The governing authority of every county and municipality authorized to issue licenses as provided in this article shall have the power and authority to adopt all reasonable rules and regulations governing the qualifications and criteria for the issuance of any licenses for the sale of distilled spirits by the drink and shall further have the power to promulgate reasonable rules and regulations governing the conduct of any licensee provided for in this article, including, but not limited to, the regulation of hours of business, types of employees, and other matters which may fall within the police powers of such municipalities or counties. These powers shall be exercised only after the authority to do so has been granted pursuant to the procedures prescribed in Code Section 3-4-91 or 3-4-92.   (Ga. L. 1964, p. 771, § 1; Ga. L. 1969, p. 1140, §§ 1-4; Ga. L. 1972, p. 207, § 13; Ga. L. 1973, p. 610, § 1; Code 1933, § 5A-2904, enacted by Ga. L. 1980, p. 1573, § 1.)   Law reviews.   - For comment on Moose Lodge v. Irvis, 407 U.S. 163, 92 S. Ct. 1965, 32 L. Ed. 2d 627 (1972), holding the granting of a liquor license to a discriminatory private club insufficient to constitute state action prohibited by the fourteenth amendment, see 22 J. of Pub. L. 281 (1973).   JUDICIAL DECISIONS   Effect of county referendum on municipality.    - A municipality which has not conducted a local referendum, but is located within a county which has held a referendum, is not empowered by the result of the county referendum to allow liquor by the drink sales. Price v. City of Snellville, 253 Ga. 166, 317 S.E.2d 834 (1984).   RESEARCH REFERENCES   Am. Jur. 2d.   - 45 Am. Jur. 2d, Intoxicating Liquors, §§ 15, 90 et seq.   ALR.    - Power to exact license fees or impose a penalty for benefit of private individual or corporation, 13 A.L.R. 828; 19 A.L.R. 205.    Contributory negligence as defense to action based on violation of statute or ordinance as to condition of premises of seller of intoxicating liquor, 144 A.L.R. 827.   Validity of statute or rule which makes specified conduct or condition a ground for cancellation or suspension of license, irrespective of licensee's personal fault, 3 A.L.R.2d 107.   Regulations forbidding employees or entertainers from drinking or mingling with patrons, or soliciting drinks from them, 99 A.L.R.2d 1216.
GA Code § 3-4-111 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 4 - Distilled Spirits|Article 5 - Sales by the Drink|§ 3-4-111. Sale by Wholesalers to Licensees; Purchase by Licensees From Wholesalers; Declaration of Contraband

  Those persons who are duly licensed as wholesalers of distilled spirits under this title may sell distilled spirits at wholesale prices to any person or persons licensed as provided in this article. Persons licensed under this article may purchase distilled spirits from a licensed wholesaler at wholesale prices.   Any distilled spirits possessed, sold, or offered for sale by a retail dealer or retail consumption dealer which are purchased or otherwise acquired from any person other than a wholesale dealer authorized to do business under this chapter are declared to be contraband and shall be seized and disposed of by the commissioner in the manner provided in this title.    (Ga. L. 1964, p. 771, § 1; Ga. L. 1969, p. 1140, §§ 1-4; Ga. L. 1972, p. 207, § 13; Ga. L. 1973, p. 610, § 1; Code 1933, § 5A-2905, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 2012, p. 827, § 3/HB 1066.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 45 Am. Jur. 2d, Intoxicating Liquors, §§ 102, 201, 209.
GA Code § 3-4-111.1 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 4 - Distilled Spirits|Article 5 - Sales by the Drink|§ 3-4-111.1. Occupational License Tax Upon Retail Consumption Dealers; Annual Payment; Application

  An annual occupational license tax in the amount of $100.00 is imposed upon each retail consumption dealer in this state.   The annual occupational license tax shall be paid for each place of business operated. An application for a retail consumption dealer's license required pursuant to this title along with the payment of the tax required by subsection (a) of this Code section shall be submitted to the department immediately upon assuming control of the place of business and annually thereafter for so long as the business is operated.    (Code 1933, § 5A-2921, enacted by Ga. L. 1981, p. 1269, § 39; Ga. L. 2012, p. 827, § 4/HB 1066.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 45 Am. Jur. 2d, Intoxicating Liquors, § 168 et seq. 58 Am. Jur. 2d, Occupations, Trades, and Professions, § 8 et seq.   C.J.S.   - 48 C.J.S., Intoxicating Liquors, § 400 et seq., 201, 202. 53 C.J.S., Licenses, §§ 22, 23, 42.    PART 3 E   XCISE TAXATION    Cross references.   - Sales and use taxes, T. 48, C. 8.   OPINIONS OF THE ATTORNEY GENERAL   Imposition of tax by county in city not imposing such tax.    - Under Ga. L. 1977, Ex. Sess., p. 744 (see now O.C.G.A. § 3-4-130 et seq.), a county may impose excise tax upon sale of alcoholic beverages within a city in the county which has not imposed a similar tax, until such time as city does impose such tax. 1978 Op. Att'y Gen. No. U78-4.
GA Code § 3-4-130 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 4 - Distilled Spirits|Article 5 - Sales by the Drink|§ 3-4-130. Imposition of Tax by Municipalities Authorized; Rate of Tax

  The governing authority of each municipality in which the sale of distilled spirits by the drink is permitted may impose, levy, and collect an excise tax upon the sale of the beverages, which tax shall not exceed 3 percent of the charge to the public for the beverages.   This Code section shall not apply to the sale of fermented beverages made in whole or in part from malt or any similar fermented beverage.    (Ga. L. 1977, p. 744, § 1; Code 1933, § 5A-2906, enacted by Ga. L. 1980, p. 1573, § 1.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 45 Am. Jur. 2d, Intoxicating Liquors, §§ 168, 169. 67B Am. Jur. 2d, Sales and Use Taxes, §§ 8, 34, 80 et seq., 134 et seq..   ALR.    - Excise tax on foreign corporation engaged exclusively in interstate commerce measured by net income from business within the taxing state, 44 A.L.R. 1228.
GA Code § 3-4-131 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 4 - Distilled Spirits|Article 5 - Sales by the Drink|§ 3-4-131. Imposition of Tax by Counties Authorized; Rate of Tax; Taxation by Both County and Municipality Located Within County

  The governing authority of each county in which the sale of distilled spirits by the drink is permitted may impose, levy, and collect an excise tax upon the sale of the beverages, which tax shall not exceed 3 percent of the charge to the public for the beverages.   No tax authorized by subsection (a) of the Code section may be imposed, levied, and collected in any portion of a county in which the tax provided for in Code Section 3-4-130 is being imposed, levied, and collected.   The tax authorized by this Code section shall not apply to the sale of fermented beverages made in whole or in part from malt or any similar fermented beverage.    (Ga. L. 1977, p. 744, § 2; Code 1933, § 5A-2907, enacted by Ga. L. 1980, p. 1573, § 1.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 45 Am. Jur. 2d, Intoxicating Liquors, §§ 168, 169. 67B Am. Jur. 2d, Sales and Use Taxes, §§ 8, 34, 80 et seq., 134 et seq.
GA Code § 3-4-132 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 4 - Distilled Spirits|Article 5 - Sales by the Drink|§ 3-4-132. Manner of Imposition, Payment, and Collection of Tax

 The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections 3-4-130 and 3-4-131.   (Ga. L. 1977, p. 744, § 3; Code 1933, § 5A-2908, enacted by Ga. L. 1980, p. 1573, § 1.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 67B Am. Jur. 2d, Sales and Use Taxes, §§ 8, 34, 80 et seq., 134 et seq.
GA Code § 3-4-133 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 4 - Distilled Spirits|Article 5 - Sales by the Drink|§ 3-4-133. Allowance and Reimbursement to Dealers Collecting Tax of Percentage of Tax Due

 Dealers collecting the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due, if the amount is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from state tax under Chapter 8 of Title 48.   (Ga. L. 1977, p. 744, § 4; Code 1933, § 5A-2909, enacted by Ga. L. 1980, p. 1573, § 1.)   RESEARCH REFERENCES   ALR.    - Excise tax on foreign corporation engaged exclusively in interstate commerce measured by net income from business within the taxing state, 44 A.L.R. 1228.
GA Code § 3-4-150 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 4 - Distilled Spirits|Article 6 - Designation of Sales Territories and Wholesalers for Out-of-State Brands|§ 3-4-150. Short Title

 This article shall be known and may be cited as the "Georgia Distilled Spirits Distribution Act."    (Code 1981, §3-6-150, enacted by Ga. L. 1984, p. 375, § 1; Code 1981, §3-4-150, as redesignated by Ga. L. 1985, p. 149, § 3.)
GA Code § 3-4-151 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 4 - Distilled Spirits|Article 6 - Designation of Sales Territories and Wholesalers for Out-of-State Brands|§ 3-4-151. Purposes and Policies

 This article is promulgated pursuant to the authority granted to the state under the provisions of the Twenty-first Amendment to the United States Constitution specifically for the following purposes and policies:    To prevent unfair business practices, discrimination, and undue control of one segment of the distilled spirits industry by any other segment;   To foster vigorous and healthy competition in the distilled spirits industry;   To promote and keep alive a sound and stable system of distribution of distilled spirits to the public;   To protect public revenues by facilitating the collection and accountability of state and local excise taxes; and   To promote the public health, safety, and welfare of the people of the State of Georgia.     (Code 1981, §3-6-151, enacted by Ga. L. 1984, p. 375, § 1; Code 1981, §3-4-151, as redesignated by Ga. L. 1985, p. 149, § 3.)
GA Code § 3-4-152 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 4 - Distilled Spirits|Article 6 - Designation of Sales Territories and Wholesalers for Out-of-State Brands|§ 3-4-152. Submission of Labels; Designation of Sales Territories and Exclusive Wholesale Distributors; Approval by Commissioner

  Every manufacturer or shipper shipping distilled spirits for the first time into the state shall:   Submit to the commissioner one label for each brand of distilled spirits to be shipped for the first time by the manufacturer or shipper into this state;   Designate in the application for registration the sales territories for each of its brands sold in this state; and   Name one licensed wholesaler in each territory who shall be the exclusive distributor of the brand within the territory.     Designations of wholesalers and wholesalers' territories as provided in this Code section shall be initially approved by the commissioner and shall not be changed or initially disapproved except for cause. The commissioner shall determine cause after a hearing under regulations promulgated by the commissioner for such purposes.     (Code 1981, §3-6-152, enacted by Ga. L. 1984, p. 375, § 1; Code 1981, §3-4-152, as redesignated by Ga. L. 1985, p. 149, § 3.)
GA Code § 3-4-153 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 4 - Distilled Spirits|Article 6 - Designation of Sales Territories and Wholesalers for Out-of-State Brands|§ 3-4-153. Regulations

 The commissioner shall have the authority to adopt such regulations as are consistent with this article.    (Code 1981, §3-6-153, enacted by Ga. L. 1984, p. 375, § 1; Code 1981, §3-4-153, as redesignated by Ga. L. 1985, p. 149, § 3.)
GA Code § 3-4-160 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 4 - Distilled Spirits|Article 7 - Sales by the Drink in Certain Municipalities; Withdrawal|§ 3-4-160. Municipalities in Wet Counties

    Except as provided in subsection (c) of this Code section, any municipality which lies wholly or partially within a county which has approved in a county-wide referendum the manufacture, sale, or distribution of distilled spirits as provided in Article 3 of this chapter may, by ordinance or resolution and without the necessity of conducting a separate referendum, authorize the manufacture, sale, or distribution of distilled spirits and may exercise the powers contained in this title relating to the manufacture, sale, or distribution of distilled spirits.   In any municipality in which the manufacture, sale, or distribution of distilled spirits is authorized as provided in this Code section, such manufacture, sale, or distribution may, by ordinance or resolution adopted by the governing authority of the municipality, be prohibited.       Except as provided in subsection (c) of this Code section, any municipality which lies wholly or partially within a county which has approved in a county-wide referendum the sale of distilled spirits by the drink for consumption only on the premises as provided in Part 1 of Article 5 of this chapter may, by ordinance or resolution and without the necessity of conducting a separate referendum, authorize the sale of distilled spirits by the drink for consumption only on the premises and may exercise the powers contained in this title relating to the sale of distilled spirits by the drink for consumption only on the premises.   In any municipality in which the sale of distilled spirits by the drink for consumption only on the premises is authorized as provided in this Code section, such sales may, by ordinance or resolution adopted by the governing authority of the municipality, be prohibited.     A municipality shall not be authorized to approve the manufacture, sale, or distribution of distilled spirits as provided in subsection (a) of this Code section or the sale of distilled spirits by the drink for consumption only on the premises as provided in subsection (b) of this Code section unless a majority of the electors voting in the county-wide referendum election who reside in the municipality voted in favor of approving the manufacture, sale, or distribution of distilled spirits or in favor of approving the sale of distilled spirits by the drink for consumption only on the premises.     (Code 1981, §3-4-160, enacted by Ga. L. 1986, p. 1083, § 3; Ga. L. 1987, p. 913, § 1.)   Law reviews.   - For annual survey of local government law, see 38 Mercer L. Rev. 289 (1986).
GA Code § 3-4-180 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 4 - Distilled Spirits|Article 8 - Tastings|§ 3-4-180. Tastings of Distilled Spirits; Definitions; General Provisions; Prohibited Sales; Administration

 Repealed by Ga. L. 2017, p. 406, § 5/SB 85, effective September 1, 2017.   Editor's notes.   - This Code section was based on Ga. L. 2012, p. 682, § 1/HB 514; Ga. L. 2015, p. 317, § 6/SB 63.   Ga. L. 2018, p. 1112, § 3(2)/SB 365, part of an Act to revise, modernize, and correct the Code, repealed the reservation of this Code section, effective May 8, 2018.
GA Code § 3-5-1 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 5 - Malt Beverages|Article 1 - General Provisions|§ 3-5-1. Definitions

 As used in this chapter, the term:    "Barrel" means 31 gallons.   "Brewer" means a manufacturer of malt beverages.   "Case" means a box or receptacle containing not more than 288 ounces of malt beverages on the average.    (Code 1933, § 5A-4101, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 2017, p. 406, § 7/SB 85.)    The 2017 amendment,  effective September 1, 2017, added paragraph (1); and redesignated former paragraphs (1) and (2) as present paragraphs (2) and (3), respectively.
GA Code § 3-5-2 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 5 - Malt Beverages|Article 1 - General Provisions|§ 3-5-2. Determination as to When Possession Occurs

 For purposes of this chapter, with respect to malt beverages manufactured within this state, possession occurs when the product is first identifiable as a malt beverage, in accordance with this title and such regulations as may be promulgated by the commissioner pursuant to this title. With respect to malt beverages shipped from outside this state to a destination within this state, possession in the consignee occurs when the malt beverage first physically enters the state or when the risk of loss from destruction or casualty to the malt beverage is shifted from the consignor to the consignee located in this state, in accordance with the contract of the parties and the substantive commercial laws of this state, whichever event occurs first.   (Code 1933, § 5A-4102, enacted by Ga. L. 1980, p. 1573, § 1.)   Cross references.   - Placement of risks of loss in absence of breach of contract, § 11-2-509.
GA Code § 3-5-3 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 5 - Malt Beverages|Article 1 - General Provisions|§ 3-5-3. Malt Beverages Upon Which Taxes Not Paid and Motor Vehicles, Watercraft, or Aircraft Used in Transporting Same Declared Contraband

 Malt beverages in quantities exceeding the amount specified in Code Section 3-3-8, upon which the taxes imposed by or authorized pursuant to this chapter have not been paid in this state, are declared to be contraband; and any motor vehicle, watercraft, or aircraft used in transporting such beverages in excess of the amount specified in Code Section 3-3-8 are also declared to be contraband and subject to seizure and disposition as provided by this title.   (Ga. L. 1937, p. 148, § 4; Ga. L. 1971, p. 817, § 1; Ga. L. 1976, p. 476, § 1; Ga. L. 1978, p. 1424, § 1; Code 1933, § 5A-4103, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 40.)
GA Code § 3-5-20 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 5 - Malt Beverages|Article 2 - State License Requirements and Regulations for Manufacture, Distribution, and Sale|§ 3-5-20. Levy and Amount of State Occupational License Tax; Application for License

 (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 (7) Upon each special event use permit applicant ........... 50.00   An annual occupational license tax shall be paid for each place of business operated. An application for the applicable license required pursuant to this title along with the payment of the tax required by subsection (a) of this Code section shall be submitted to the department immediately upon assuming control of the place of business and annually thereafter for so long as the business is operated.   (Ga. L. 1935, p. 73, § 5; Ga. L. 1937, p. 148, § 1; Ga. L. 1937-38, Ex. Sess., p. 173, § 1; Ga. L. 1939, p. 101, § 1; Ga. L. 1949, Ex. Sess., p. 5, § 1; Ga. L. 1951, p. 356, § 1; Ga. L. 1955, Ex. Sess., p. 23, § 1; Code 1933, § 5A-4501, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1995, p. 734, § 2; Ga. L. 2012, p. 827, § 5/HB 1066.)   OPINIONS OF THE ATTORNEY GENERAL   Organizations not exempt from license taxes.   - Law does not exempt American Legion posts or similar organizations from payment of state tax, nor is there any provision in which would exempt such organizations from paying county tax. 1958-59 Op. Att'y Gen. p. 205.    Person possessing mild home brew  is required to procure appropriate licenses from commissioner. 1952-53 Op. Att'y Gen. p. 455.   RESEARCH REFERENCES   Am. Jur. 2d.   - 45 Am. Jur. 2d, Intoxicating Liquors, § 168 et seq. 71 Am. Jur. 2d, State and Local Taxation, § 309 et seq.   C.J.S.   - 48 C.J.S., Intoxicating Liquors, §§ 400 et seq., 409 et seq.   ALR.    - Exacting for intoxicating liquor license an amount in excess of cost of regulation in order to limit the number and determine the character and responsibility of licensees, 103 A.L.R. 327.    Intoxicating liquor business as subject to a tax imposed generally on occupations or business, 117 A.L.R. 686.    Right of one who acquires title to, or other interest in, real property to benefit of a license previously issued by the public, permitting use of property for a specified purpose, 131 A.L.R. 1339.
GA Code § 3-5-21 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 5 - Malt Beverages|Article 2 - State License Requirements and Regulations for Manufacture, Distribution, and Sale|§ 3-5-21. Sale, Offer for Sale, or Possession of Bottles or Cans Not Having Prescribed Identification on Crowns or Lids; Alternate Identification for Use on Certain Imported Bottles or Containers

  The commissioner may prescribe by regulation that no person engaged in the business of selling, manufacturing, or distributing malt beverages specified in this chapter in bottles or cans may sell, offer for sale, or possess for the purpose of sale any bottles or cans containing such malt beverages unless the crowns or lids contain the word "Georgia" or its abbreviation, such as "GA."   The commissioner may prescribe an alternate identification for certain bottles or containers of malt beverages manufactured in a foreign country and which have been imported into this state by a licensed importer, manufacturer, or wholesaler for resale.    (Code 1933, § 5A-4502, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1984, p. 790, § 2.)
GA Code § 3-5-22 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 5 - Malt Beverages|Article 2 - State License Requirements and Regulations for Manufacture, Distribution, and Sale|§ 3-5-22. Shipment of Malt Beverages Within or Into State Without License Prohibited; Requirement as to Furnishing of Labels of Beverages to Be Shipped Into State for First Time

 Reserved. Repealed by Ga. L. 1983, p. 1214, § 1, effective July 1, 1983.   Editor's notes.   - This section was based on Code 1933, § 5A-4503 enacted by Ga. L. 1980, p. 1573, § 1.
GA Code § 3-5-23 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 5 - Malt Beverages|Article 2 - State License Requirements and Regulations for Manufacture, Distribution, and Sale|§ 3-5-23. License for Manufacture of Malt Beverages - Grounds and Procedure for Revocation Generally

  No license issued by the state or by any other duly authorized licensing authority to any person for the manufacture of malt beverages shall be revoked except for due cause.   Due cause for the revocation of a brewer's license shall consist only of violation of the laws regulating the manufacture of malt beverages and of regulations made pursuant to authority lawfully granted for the purpose of regulating the manufacture of malt beverages.    (Ga. L. 1955, p. 657, § 1; Code 1933, § 5A-4507, enacted by Ga. L. 1980, p. 1573, § 1.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 45 Am. Jur. 2d, Intoxicating Liquors, §§ 7, 8, 9, 102, 152 et seq., 187.   C.J.S.   - 48 C.J.S., Intoxicating Liquors, § 297 et seq.