IPCPR Legislative | Operating Your Business in Georgia

Operating Your Business in Georgia

georgia

Operating Your Business in Georgia

No person may engage in or conduct the business of manufacturing, importing, brokering, purchasing, selling, consigning, vending, dealing in, shipping, receiving, or distributing cigars or loose or smokeless tobacco in Georgia without first obtaining a license from the Department of Revenue.

 

Manufacturers, distributors, and importers must prepare a State of Georgia Tobacco Manufacturer/Distributor/Importer License Application, which must include: State of Georgia Personnel Statement, State of Georgia Financial Affidavit (in-state only); Letter of Authority from Secretary of State’s Office; Letter of Good Standing (out-of-state only): List of Products to be Sold; Tobacco Manufacturer Bond; Copy of Local License; Warehouse Lease/Deed; Power of Attorney (if applicable); Citizenship Affidavit; and Secure and Verifiable Documents. The first year registration fee is $250 and a $10 annual renewal fee thereafter. Each license expires on June 30th of every year and must be renewed at least 30 days in advance of the expiration date.

 

Ga. Code § 48-11-4(c): Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction; licensing of promotional activities

 

Retailers must prepare a State of Georgia Tobacco Retailer License Application, which must include the following items: State of Georgia Tax Registration; Power of Attorney (if applicable); Citizenship Affidavit; and Secure and Verifiable Documents. The license fee is $10, and licenses are valid for 12 months beginning on the date of issue for the initial license. Licenses expire on the last day of the month preceding the month in which the initial license was issued and must be renewed at least 30 days in advance of the expiration date on the existing license.

 

Ga. Code § 48-11-4(c)(3): Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction; licensing of promotional activities

 

Every licensed distributor of tobacco products must file a Cigar, Little Cigar, Loose and Smokeless Tobacco Excise Tax Return with the Department of Revenue on or before the 10th day of every month, along with payment for taxes due. Any person who acquires non-tax paid cigars or loose or smokeless tobacco must also file a return on or before the 10th day of the month following the month in which the products were acquired, along with payment for taxes due. Tobacco retailers are required to file a return if they have received non-tax paid tobacco products within the filing period.

 

Ga. Code § 48-11-10(a): Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file timely report
Ga. Code § 48-11-14: Registration, reports, and tax payments of persons acquiring tobacco products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing incorrect report; hearing; penalties

 

License application, license renewals, and tax filings must be submitted electronically through the Georgia Tax Center at https://gtc.dor.ga.gov/_/.

 

A bar or restaurant is exempt from the ban on smoking if the establishment

  • Denies access to any person under the age of 18 and that do not employ any individual under the age of 18 or
  • Designates private smoking rooms that are enclosed and have air handling systems independent from the main air handling system that serves all other areas of the building and all air within the private room is exhausted directly to the outside by an exhaust fan of sufficient size.

 

Ga. Code § 31-12A-6: Exemptions

 

Georgia law does not provide a specific application procedure to qualify for exemption from the smoking ban. Localities may have specific requirements.

 

Localities may also require additional business licenses.

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