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GEORGIA STATUTES AND CODES

§ 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

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