08 LC 36
1034S
The
House Committee on Regulated Industries offers the following substitute to
HB 516:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Title 3 of the Official Code of Georgia Annotated, relating to alcoholic
beverages, so as to provide a definition of the term "flavored malt beverage";
to change certain provisions relating to the maintenance of records of alcoholic
beverages manufactured, purchased, or sold; 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 by the package sold or disposed of by
wholesale dealers; to declare certain distilled spirits to be contraband; to
provide for related matters; to provide for an effective date; 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 in Code Section 3-1-2, relating to definitions concerning alcoholic
beverages, by adding a new paragraph to read as follows:
"(8.1)
'Flavored malt beverage' means any alcoholic beverage obtained by the
fermentation of any infusion or decoction of barley, malt, hops, or any other
similar product, or any combination of such products, in water containing not
more than 6 percent alcohol by volume to which other flavors and nonbeverage
alcohol ingredients are added so long as no more than 49 percent of the overall
alcohol content of the alcoholic beverage is derived from the addition of
flavors and nonbeverage alcohol ingredients. A flavored malt beverage shall be
deemed a malt beverage for purposes of this title. Alcoholic beverages
otherwise meeting the definition of 'flavored malt beverage' but containing more
than 6 percent alcohol by volume or in which more than 49 percent of the overall
alcohol content is derived from the addition of flavors and nonbeverage alcohol
ingredients shall be deemed distilled spirits for purposes of this
title."
SECTION
2.
Said
title is further amended in Code Section 3-3-6, relating to the maintenance of
records by manufacturers, importers, or dealers, by revising subsection (a) as
follows:
"3-3-6.
(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
inspection
available for
inspection by the commissioner or any
authorized agent or employee of the commissioner."
SECTION
3.
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 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
4.
Said
title is further amended in Code Section 3-4-80, relating to the authorization
of the levy of tax on sale of distilled spirits by the package, by adding a new
subsection to read as follows:
"(a.1)
The tax authorized by subsection (a) of this Code section 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."
SECTION
5.
Said
title is further amended in Code Section 3-4-111, relating to the sale by
wholesalers to licensees and the purchase by licensees from wholesalers, 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 provided in this
title."
SECTION
6.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
7.
All
laws and parts of laws in conflict with this Act are repealed.