Georgia § 3-9-4 - Issuance of special use temporary permits for wine auctions by nonprofit civic organizations.

§ 3-9-4. Issuance of special use temporary permits for wine auctions by nonprofit civic organizations.

Upon the filing of an application and payment of a fee of $25.00 by a bona fide nonprofit civic organization, the commissioner may issue a special use temporary permit authorizing a bona fide nonprofit civic organization to auction wine in sealed containers only for a period not to exceed three days, subject to any law regulating the time for selling wine. No more than six special use temporary permits may be issued to a bona fide nonprofit civic organization in any calendar year. Special use temporary permits issued pursuant to this Code section shall be valid only for the location specified in the permit. No special use temporary permit may be issued unless local licensing authorities have issued to the bona fide nonprofit civic organization a permit or approval for the sale of wine at the location specified in the special use temporary permit. Prior to the commencement of the event described in the special use temporary permit, the bona fide nonprofit civic organization shall furnish to the commissioner a detailed inventory list of the wine to be auctioned including: The name, address, telephone number, and taxpayer identification number of the person who furnishes the wine for the event; and The type, brand, label, and quantity of each wine to be sold at auction. Bona fide nonprofit civic organizations which hold a special use temporary permit issued pursuant to this Code section may auction for off-premises consumption wine in sealed containers, which has been donated to the bona fide nonprofit civic organization by a person who does not currently hold a license that has been issued by the department pursuant to this title, wine which has been donated by a Georgia licensed retailer, or wine which has been donated or purchased from a Georgia licensed wine wholesaler. The bona fide nonprofit civic organization may ship or otherwise transport to the location specified in the special use temporary permit wine donated by a person who does not currently hold a license that has been issued by the department pursuant to this title or wine donated by a Georgia licensed retailer. Georgia excise tax shall be paid to the department on any donated wine. If the bona fide nonprofit civic organization cannot verify, within ten days of the conclusion of the permitted event, that Georgia excise tax for the wine was previously paid to the department, the bona fide nonprofit civic organization shall pay to the department the appropriate excise tax as required by law. (Code 1981, § 3-9-4 , enacted by Ga. L. 2008, p. 4, § 2/HB 1243.) Code Commission notes. - Pursuant to Code Section 28-9-5, in 2008, Code Section 3-9-4, as enacted by Ga. L. 2008, p. 536, § 1, was redesignated as Code Section 3-9-6.