§ 3-203. License fees enumerated.

(a)

License fees applicable to this chapter are set out as follows:

(1)

Retail dealers of distilled spirits to be consumed on the premises, $2,000.00 per year.

(2)

Retail dealers of beer and/or wine to be consumed on the premises, $500.00 for the first year, and $300.00 for each succeeding year.

(3)

Retail dealers of distilled spirits sold in original package for consumption off the premises, $2,000.00 per year.

(4)

Retail dealers of beer and/or wine sold in original package for consumption off the premises, $500.00 for the first year, and $300.00 for each year thereafter.

(5)

Wholesaler dealers in beer and/or wine, the maximum amount at any time allowed by O.C.G.A. § 3-5-43.

(6)

Wholesale dealers in distilled spirits, $2,000.00 per year.

(7)

Distilled spirits wholesale dealers' excise tax: $0.22 per liter and a proportionate tax at the same rate on all fractional parts of a liter.

(8)

Wholesale wine dealers' excise tax: $0.22 per liter and a proportionate tax at the same rate on all fractional parts of a liter.

(9)

Wholesale malt beverage dealers' excise tax: Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $6.00 on each container sold containing not more than 15 ½ gallons and a proportionate tax at the same rate on all fractional parts of 15 ½ gallons sold.

(10)

Nonprofit organizations, temporary: $100.00.

(b)

Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, a tax of $0.05 per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces.

(Ord. No. 499, 4-9-98)