§ 3-4-20 - Levy and amount of state occupational license tax
O.C.G.A. 3-4-20 (2010)
3-4-20. Levy and amount of state occupational license tax
An annual occupational license tax is imposed upon each distiller, manufacturer, broker, importer, wholesaler, fruit grower, and retail dealer of distilled spirits in this state, as follows:
(1) Upon each distiller and manufacturer..................... $ 1,000.00
(2) Upon each wholesale dealer................................. 1,000.00
(3) Upon each importer......................................... 1,000.00
(4) Upon each fruit grower...................................... 500.00
(5) Upon each broker............................................ 100.00
(6) Upon each retail dealer..................................... 100.00