Section 3-4-20. Levy and amount of state occupational license tax; application

   (a) 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
 
      (7) Upon each special event use permit applicant................  100.00

(b) 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. 1937-38, Ex. Sess., p. 103, §§ 5, 9; Ga. L. 1972, p. 207, § 4; Ga. L. 1974, p. 1125, § 1; Ga. L. 1979, p. 923, § 2; Code 1933, § 5A-2501, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 30; Ga. L. 2012, p. 827, § 2/HB 1066.