§ 3-4-111.1 - Occupational license tax upon retail consumption dealers; bond required of applicants for a retail consumption dealer's license
O.C.G.A. 3-4-111.1 (2010)
3-4-111.1. Occupational license tax upon retail consumption dealers; bond required of applicants for a retail consumption dealer's license
(a) An annual occupational license tax in the amount of $100.00 is imposed upon each retail consumption dealer in this state.
(b) Every applicant for a retail consumption dealer's license shall file with the commissioner, along with each application, a bond conditioned to pay all sums which may become due by the applicant to this state as taxes, license fees, or otherwise by reason of or incident to the operation of the business for which licensure is sought and conditioned in order to pay all penalties which may be imposed upon the applicant for failure to comply with the laws, rules, and regulations pertaining to distilled spirits. Surety for the bond shall be a surety company licensed to do business in this state and the bond shall be in such form as may be required by the commissioner. Such bond shall be in the amount of $2,500.00.