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 560-2-7 - MALT BEVERAGES
Rule 560-2-7-.03 - Regulatory Agencies; Business Relations Prohibited; Conflicts of Interest

Universal Citation: GA Rules and Regs r 560-2-7-.03

Current through Rules and Regulations filed through September 23, 2024

(1) No person licensed to sell Malt Beverages in Georgia shall enter into any agreement, or participate in any scheme or device with the governing authority or regulatory agency of any municipality or county, which results in such municipality or county receiving less than the total sum of Malt Beverage taxes due it as required by law.

(2) No Licensee shall permit any municipality, county or other regulatory agency to hold any pecuniary interest in such Licensee's business, nor shall any Licensee pay any governing authority rent or remuneration for its business premises above the fair market value of such premises.

(a) No Licensee shall pay any governing authority a percentage of sales or profits as a license fee or charge, or as rent for its business premises, for the purposes of evading the provisions of the Uniform Local Malt Beverage Tax.

(3) No Licensee shall employ or compensate any agent or employee of any municipality, county, or other governing authority in any manner whereby such compensation or payment of employment is based upon or related to the volume of Malt Beverages sold.

(4) No Licensee shall accept from any municipality, county, or other governing authority any rebate of any excise taxes imposed on Malt Beverages by such governing authority.

(5) No person licensed to sell Malt Beverages by the package for carryout purposes shall sell the Alcoholic Beverages at a price less than such Licensee paid for such Malt Beverages.

(a) A retail Licensee shall not pay less than the Wholesaler's price as published on its price list plus the local excise tax imposed.

(6) Violation of this Rule by any Licensee shall be grounds for suspension or revocation of the license.

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

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