Georgia § 15-21-209 - State operation assessment against adult entertainment establishments; determination of obligation; use of funds; administration.
Full text of Georgia Official Code of Georgia Annotated § 15-21-209 — State operation assessment against adult entertainment establishments; determination of obligation; use of funds; administration., with citation guidance and answers to common questions.
§ 15-21-209. State operation assessment against adult entertainment establishments; determination of obligation; use of funds; administration.
By April 30 of each calendar year, each adult entertainment establishment shall pay to the commissioner of revenue a state operation assessment equal to the greater of 1 percent of the previous calendar year's gross revenue or $5,000.00. This state assessment shall be in addition to any other fees and assessments required by the county or municipality authorizing the operation of an adult entertainment business. The previous year's gross revenue of an adult entertainment establishment shall be determined based upon tax returns filed with the Department of Revenue. The commissioner of revenue may, by rule or regulation, require other reports or returns to be filed by an adult entertainment establishment as he or she deems appropriate. The assessments collected pursuant to this Code section shall be remitted to the Safe Harbor for Sexually Exploited Children Fund Commission, to be deposited into the Safe Harbor for Sexually Exploited Children Fund. The assessments imposed by this Code section shall be assessed and collected in the same manner as taxes due the state in Title 48 and appeals of such assessments shall be within the jurisdiction of the Georgia Tax Tribunal in accordance with Chapter 13A of Title 50. The commissioner of revenue shall be authorized to promulgate any rules and regulations he or she deems necessary to implement and administer the provisions of this Code section. (Code 1981, § 15-21-209 , enacted by Ga. L. 2015, p. 675, § 3-1/SB 8.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 15-21-209
What does Official Code of Georgia Annotated § 15-21-209 cover?
Section 15-21-209 ("State operation assessment against adult entertainment establishments; determination of obligation; use of funds; administration.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 15-21-209?
A common citation format is "Official Code of Georgia Annotated § 15-21-209" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 15-21-209 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.