O.C.G.A. § 3-4-20: Levy and amount of state occupational license tax; application for license.

(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 (7) Upon each special event use permit applicant 100.00

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(b) An annual occupational license tax shall be paid for each place of business operated. An application for the applicable license required pursuant to this title along with the payment of the tax required by subsection (a) of this Code section shall be submitted to the department immediately upon assuming control of the place of business and annually thereafter for so long as the business is operated.