09 LC 36
1222
House
Bill 353
By:
Representatives Williams of the
4th,
Dickson of the
6th,
and Jerguson of the
22nd
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Title 3 of the Official Code of Georgia Annotated, relating to alcoholic
beverages, so as to change certain provisions of the "Georgia Alcoholic Beverage
Code"; to provide a definition of the term "flavored malt beverage"; to change
certain provisions relating to the maintenance of records of alcoholic beverages
manufactured, purchased, or sold; to change certain provisions relating to the
filing of bonds with applications for renewal of licenses; to change certain
provisions relating to tax payment and reporting by licensees; to provide a date
by which taxes must be paid for distilled spirits sold by the package or
disposed of by wholesale dealers; to declare certain distilled spirits to be
contraband; to provide for related matters; to provide for an effective date; to
repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Title
3 of the Official Code of Georgia Annotated, relating to alcoholic beverages, is
amended by revising Code Section 3-1-2, relating to definitions relative to
alcoholic beverages, by adding a new paragraph to read as follows:
"(8.1)
'Flavored malt beverage' means any alcoholic beverage obtained by the
fermentation of any infusion or decoction of barley, malt, hops, or any other
similar product, or any combination of such products in water, containing not
more than 6 percent alcohol by volume to which other flavors and nonbeverage
alcohol ingredients are added, provided that no more than 49 percent of the
overall alcohol content of the alcoholic beverage is derived from the addition
of flavors and nonbeverage alcohol ingredients. A flavored malt beverage shall
be deemed a malt beverage for purposes of this title. Alcoholic beverages
otherwise meeting the definition of 'flavored malt beverage' but containing more
than 6 percent alcohol by volume, or in which more than 49 percent of the
overall alcohol content is derived from the addition of flavors and nonbeverage
alcohol ingredients, shall be deemed distilled spirits for purposes of this
title."
SECTION
2.
Said
title is further amended by revising subsection (a) of Code Section 3-3-6,
relating to the maintenance of records by manufacturers, importers, or dealers,
as follows:
"(a)
Each manufacturer, importer, wholesale dealer, retail dealer, and retail
consumption dealer shall keep and preserve, as prescribed by the commissioner,
records of all alcoholic beverages manufactured, purchased, or sold
by
him. The
original
records or a
complete and legible photocopy or electronic
image shall be kept
on the
licensed premises for a period of three
years from the date of manufacture, purchase, or sale and shall at all times be
open
to
available
for inspection by the commissioner or any
authorized agent or employee of the commissioner."
SECTION
3.
Said
title is further amended by revising Code Section 3-4-20, relating to levy and
amount
of state occupational license tax, as follows:
of state occupational license tax, as follows:
"3-4-20.
(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
|
(b)
The tax provided in this Code section shall be paid on each place of business
operated. Such tax shall be paid to the commissioner when the licensee assumes
control of the place of business and applies for any beverage alcohol license
and annually thereafter as long as the business is
operated."
SECTION
4.
Said
title is further amended by revising Code Section 3-4-61, relating to tax
payment and reporting, as follows:
"3-4-61.
(a)
Except as may otherwise be authorized in this title, the state excise taxes
imposed by this part shall be paid by the licensed wholesale dealer in distilled
spirits.
(b)
The taxes shall be paid on or before the tenth day of the month following the
calendar month in which the beverages are sold or disposed of within the
particular municipality or county by the wholesale dealer.
(c)(b)
Each licensee responsible for the payment of the excise tax shall file a report
itemizing for the preceding calendar month, by size and type of container, the
exact quantities of distilled spirits sold during the month within the state.
The licensee shall file the report with the commissioner.
(d)(c)
The wholesaler shall remit to the commissioner the tax imposed by the state on
the
tenth
fifteenth
day of the month following the calendar month in which
the sales
were made
alcoholic
beverages were disposed of or
sold."
(e)
In order to phase in the reporting system of excise tax payment for distilled
spirits and alcohol:
(1)
The commissioner shall direct that no later than January 31, 1993, all persons
who made excise tax payments in respect of distilled spirits and alcohol sales
in the State of Georgia during the calendar year 1992 shall make a one-time
deposit equal to the amount of 25 percent of said tax payments. This one-time
advance shall be repaid in full by the state in equal semiannual installments
over the period of 24 months following August 1, 1993; except that, in the event
wholesalers made payments as provided for in this paragraph, the commissioner
shall repay such wholesalers in the form of semiannual credits against future
tax liability;
(2)
On February 1, 1993, or as soon thereafter as practicable, the commissioner
shall direct that an inventory be taken of stamped merchandise and tax stamps
held by manufacturers, shippers, and wholesalers. The commissioner shall issue
refunds to all manufacturers and shippers for the value of tax stamps in their
possession on February 1, 1993, to be paid in 12 equal installments beginning on
August 1, 1993. The commissioner shall issue tax credits to wholesalers for
stamps in inventory on February 1, 1993, which shall be applied as credits
against the wholesaler´s future tax liability for the 12 month period
beginning with the report due on August 10, 1993;
(3)
Nothing in this subsection shall be construed to impose an additional excise tax
on distilled spirits and alcohol held in inventory by wholesalers and retailers
above the excise tax paid prior to February 1, 1993; and
(4)
The commissioner shall adopt rules and regulations for the implementation of a
reporting method of paying distilled spirits and alcohol excise taxes as well as
the elimination of the use of any type of distilled spirits and alcohol stamp.
The commissioner shall have full authority to allow credits or make refunds as
provided for in this subsection.
(d)
The commissioner shall adopt rules and regulations for the implementation of a
reporting method of paying distilled spirits and alcohol excise
taxes."
SECTION
5.
Said
title is further amended by revising Code Section 3-4-80, relating to the levy
of tax on the sale of distilled spirits by the package and the imposition of tax
by both county and municipality, by adding a new subsection to read as
follows:
"(d)
The taxes shall be paid on or before the tenth day of the month following the
calendar month in which the alcoholic beverages are sold or disposed of within
the particular municipality or county by the wholesale
dealer."
SECTION
6.
Said
title is further amended by revising Code Section 3-4-111, relating to the sale
by wholesalers to licensees and the purchase by licensees from wholesalers, to
read as follows:
"3-4-111.
(a)
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.
(b)
Any distilled spirits possessed, sold, or offered for sale by a retail dealer or
retail consumption dealer which were purchased or otherwise acquired from any
person other than a wholesale dealer authorized to do business under this
chapter is declared to be contraband and shall be seized and disposed of by the
commissioner in the manner so provided in this
title."
SECTION
7.
Said
title is further amended by revising Code Section 3-4-111.1, relating to
occupational license tax upon retail consumption dealers and the bond required
of applicants for a retail consumption dealer's license, as
follows:
"3-4-111.1.
(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.
(b)
The tax provided in this Code section shall be paid on each place of business
operated. Such tax shall be paid to the commissioner when the licensee assumes
control of the place of business and applies for any beverage alcohol license
and annually thereafter as long as the business is
operated."
SECTION
8.
Said
title is further amended by revising Code Section 3-5-20, relating to levy and
amount of state occupational license tax upon malt beverage brewer,
manufacturer, broker, importer, wholesaler, and retail dealers, as
follows:
"3-5-20.
(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
|
(b)
The tax provided in this Code section shall be paid on each place of business
operated and shall be paid to the commissioner when the licensee enters business
and annually thereafter so long as the business is operated and
conducted.
(b)
The tax provided in this Code section shall be paid on each place of business
operated. Such tax shall be paid to the commissioner when the licensee assumes
control of the place of business and applies for any beverage alcohol license
and annually thereafter as long as the business is
operated."
SECTION
9.
Said
title is further amended by revising Code Section 3-6-20, relating to levy and
amount of tax, as follows:
"3-6-20.
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
|
(b)
The tax provided in this Code section shall be paid on each place of business
operated. Such tax shall be paid to the commissioner when the licensee assumes
control of the place of business and applies for any beverage alcohol license
and annually thereafter as long as the business is
operated."
SECTION
10.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
11.
All
laws and parts of laws in conflict with this Act are repealed.