Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION
Subject 560-2-11 - HOTELS, CHARITABLE EVENTS & REAPS
Rule 560-2-11-.02 - Charitable Events Permit

Universal Citation: GA Rules and Regs r 560-2-11-.02

Current through Rules and Regulations filed through September 23, 2024

(1)

(a) Bona fide nonprofit charitable and civic organizations desiring to sell Alcoholic Beverages may apply for a permit authorizing the organization to sell or distribute Alcoholic Beverages for consumption on the premises only for a period not to exceed three (3) days.

(b) Applications for such temporary permit must include the following:
1. A copy of an official document, such as nonprofit certification by the Internal Revenue Service, the constitution and by-laws of the organization, or a corporate charter, which clearly states the purpose of the organization; and

2. A letter of authorization or local permit for the event from the local governing authority, or a signed affidavit from the applicant, confirming that applicant is in compliance with all local ordinances and regulations concerning special or charitable events.

(2) Applications must be submitted using the Georgia Tax Center, accessible through the Department's website. The permittee shall submit an application to the Department no later than ten (10) business days prior to the event.

(3) No permit shall be issued unless the applicant is in full compliance with the laws and regulations governing the sale of Alcoholic Beverages, including alcohol excise tax laws.

(4) Except as provided in this paragraph, Manufacturers, Brokers, Importers, Shippers, Wholesalers, and Retailers shall not make any donations of Alcoholic Beverages to any nonprofit charitable or civic organization that has obtained a permit. If a nonprofit charitable or civic organization has obtained a special event permit, Wholesalers shall be authorized to make donations of Alcoholic Beverages, provided that the Alcoholic Beverages were obtained through proper distribution channels and all applicable state and local taxes have been paid.

(a) No Alcoholic Beverages shall be donated to a nonprofit charitable or civic organization unless the organization has the appropriate state charitable event permit provided in this Rule.

(b) The amount of Alcoholic Beverages donated by the Wholesaler shall not exceed the amount reasonably necessary for the event for which a charitable event permit has been obtained.

(5)

(a) At the request of a nonprofit charitable or civic organization that holds a charitable event permit under this Rule, Manufacturers, Brokers, Importers, Shippers, and Wholesalers may donate services to the organization by having permitted Representatives provide pouring services and product information during the event.

(b) The permittee shall be liable, in addition to the liability of the Licensee and its permitted Representative, for all acts or omissions in violation of Title 3 of the Code committed by the Licensee or any of Licensee's permitted Representatives.

(6) Provided a permit has been issued to a nonprofit charitable or civic organization, the organization shall be considered the same as any retail Licensee and subject to all laws, rules, and regulations under Title 3 of the Code.

(7) Nothing shall prohibit cash donations by Licensees under Title 3 of the Code to charitable and civic organizations provided that such donations are unconditional and not related to the purchase of a particular Brand or Brand Label of Alcoholic Beverage.

(8) No more than six (6) temporary charitable event permits may be issued to an organization in any one calendar year.

(9) Permittees may conduct such events on the Premises of a licensed Manufacturer or Wholesaler provided that all Alcoholic Beverages to be served or sold at the event are purchased from a licensed Wholesaler or donated pursuant to this Rule.

O.C.G.A. §§ 3-2-2, 3-9-3, 3-9-4, 48-2-12.

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