Bill Text: GA HB115 | 2009-2010 | Regular Session | Comm Sub

Georgia House Bill 115 (Prior Session Legislation)

Bill Title: Distilled spirits; state license requirements; identifying information; provide

Spectrum: Partisan Bill (Republican 7-0)

Status: (Engrossed - Dead) 2010-01-11 - Senate Recommitted [HB115 Detail]

Download: Georgia-2009-HB115-Comm_Sub.html

09 LC 36 1438S

The Senate Regulated Industries and Utilities Committee offered the following substitute to HB 115:

A BILL TO BE ENTITLED
AN ACT

To amend Title 3 of the Official Code of Georgia Annotated, relating to alcoholic beverages, so as to provide for the regulation of alcoholic beverages; to change certain provisions of the "Georgia Alcoholic Beverage Code"; to change certain provisions relating to the maintenance of records of alcoholic beverages manufactured, purchased, or sold; to make certain time-of-sale provisions applicable to counties the same as to municipalities; to revise certain provisions relating to the issuance of licenses for manufacturing, distributing, and selling of alcoholic beverages and the conduct permitted by those holding such licenses; to authorize samplings for consumption by retail dealers and employees of retail dealers to be conducted by manufacturers and wholesalers of alcoholic beverages and specifically distilled spirits and consumed by retail dealers and retail dealers' employees under certain conditions; 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 establish the method of measuring distances from existing retail package liquor stores that new retail package liquor stores are permitted to be located; to prohibit the issuance of state licenses to businesses to be located in certain areas; to provide for related matters; 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 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 2.

Said title is further amended in subsection (n) of Code Section 3-3-7, relating to authorization and regulation of sales on certain days, by designating the existing provisions of said subsection as paragraph (1) and adding a new paragraph to read as follows:

"(2) The provisions of paragraph (1) of this subsection shall apply to counties the same as to municipalities."

SECTION 3.

Said title is further amended by revising Code Section 3-3-26, relating to allowing or permitting of breaking of packages or drinking of contents thereof on premises, as follows:

"3-3-26.

(a) No retail dealer shall knowingly and intentionally allow or permit the breaking of any package or packages containing alcoholic beverages on the premises where sold or allow or permit the drinking of the contents of such package or packages on the premises where sold.

(b) This Code section shall not apply with respect to sales pursuant to a license for consumption on the premises.

(c) Nothing in this Code section shall prohibit a representative or salesperson of a manufacturer or wholesaler from opening a container of alcoholic beverages on the premises of a retail dealer for the purposes of providing a sampling of such alcoholic beverage product to a retail dealer or retail dealer's employee or the drinking or consumption of an alcoholic beverage product by a retail dealer or retail dealer's employee when done so for the purpose of sampling such alcoholic beverage product, provided that such sampling of alcoholic beverage products shall be done in a retail dealer's office, storage room, or other area of the premises closed to the public and in the presence of the representative or salesperson of the manufacturer or wholesaler."

SECTION 4.

Said title is further amended by revising Code Section 3-4-20, relating to levy and amount
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 5.

Said title is further amended by revising Code Section 3-4-25, relating to authorization of the holder of a retail dealer's license to sell only unbroken packages and the prohibition of breaking of packages or drinking of the contents thereof on premises, as follows:

"3-4-25.

(a) A retail dealer's license shall authorize the holder to sell distilled spirits only in the original and unbroken package or packages, which package or packages shall contain not less than 50 milliliters each.

(b) The license shall not permit the breaking of the package or packages on the premises where sold and shall not permit the drinking of the contents of the package or packages on the premises where sold.

(c) Nothing in this Code section shall prohibit a representative or salesperson of a manufacturer or wholesaler from opening a container of distilled spirits on the premises of a retail dealer for the purposes of providing a sampling of such distilled spirits to a retail dealer or retail dealer's employee or the drinking or consumption of distilled spirits by a retail dealer or retail dealer's employee when done so for the purpose of sampling such distilled spirits, provided that such sampling of distilled spirits shall be done in a retail dealer's office, storage room, or other area of the premises closed to the public and in the presence of the representative or salesperson of the manufacturer or wholesaler."

SECTION 6.

Said title is further amended by revising Code Section 3-4-49, relating to the adoption of rules and regulations and the determination of location of distilleries or businesses licensed by municipal or county governing authorities, as follows:

"3-4-49.

(a) A municipality or county may adopt all reasonable rules and regulations, consistent with this title, as may fall within the police powers of the municipality or county to regulate any business described in this chapter; provided, however, that, except as otherwise provided in this Code section.

(b) on On and after July 1, 1997 through June 30, 2009, no municipality or county shall authorize the location of a new retail package liquor licensed place of business or the relocation of an existing retail package liquor licensed place of business engaged in the retail package sales of distilled spirits within 500 yards of any other business licensed to sell package liquor at retail, as measured by the most direct route of travel on the ground; provided, however, that this limitation shall not apply to any hotel licensed under this chapter. The restriction provided for in this subsection shall not apply at any location for which a license has been issued prior to July 1, 1997, nor to the renewal of such license. Nor shall the restriction of this subsection apply to any location for which a new license is applied for if the sale of distilled spirits was lawful at such location at any time during the 12 months immediately preceding such application.

(b)(c)(1) On and after July 1, 2009, no municipality or county shall authorize the location of a new retail package liquor licensed place of business or the relocation of an existing retail package liquor licensed place of business engaged in the retail package sales of distilled spirits within 500 yards of any other business licensed to sell package liquor at retail in this state as measured in a straight line, regardless of any structural impediments, using the portion of the building of the place of business to be licensed closest to any portion of the building of the retail package business currently licensed as the starting point and using the portion of the building of the retail package business currently licensed closest to any portion of the building of the place of business to be licensed as the ending point; provided, however, that this limitation shall not apply to any hotel licensed under this chapter.

(2) The restriction provided for in this subsection shall not apply at any location for which:

(A) A license has been issued prior to July 1, 2009, nor to the renewal of such license; or

(B) A new license is applied for if the sale of distilled spirits was lawful at such location at any time during the 12 months immediately preceding such application.

(3) If there is a body of water 50 acres or more in size located between the two retail businesses licensed to sell package liquor at retail in this state, then the 500 yard restriction provided for in paragraph (1) of this subsection shall be measured by the most direct route of travel on the ground.

(d)(1) As used in this subsection, the term 'adjacent property' shall mean abutting property solely owned as of July 1, 2009, by the applicant for the license who is also the owner of the property on which the existing retail package business is currently located.

(2) Subsection (c) of this Code section shall not apply to the relocation of an existing retail package liquor licensed place of business to adjacent property; provided that the relocated package liquor licensed place of business is within 500 yards of the existing retail package liquor licensed place of business as it exists on July 1, 2009, as measured in a straight line, regardless of any structural impediments, using the portion of the building of the relocated place of business to be licensed closest to any portion of the building of the retail package business currently licensed as the starting point and using the portion of the building of the retail package business currently licensed closest to any portion of the building of the relocated place of business as the ending point.

(e) All municipal and county authorities issuing licenses shall within their respective jurisdictions have authority to determine the location of any distillery, wholesale business, or retail business licensed by them, not inconsistent with this title.

(f) No state license shall be issued pursuant to this title to any retail package liquor place of business whose location would violate this Code section."

SECTION 7.

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 8.

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 9.

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 10.

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.

SECTION 11.

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.

SECTION 12.

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