How to Get a Liquor License in Georgia: State Georgia Tax Center License Plus Local License

Georgia does not issue a single liquor license. To sell or make alcohol, you need two approvals: a local license from the city or county where the business sits, and a state license from the Department of Revenue's Alcohol and Tobacco Division, which you apply for through the Georgia Tax Center at https://gtc.dor.ga.gov/. Start with the locality, because no local license means no state license, but you can file the state application in parallel with the local one. This guide covers that order, the statute fees, the deadlines, and the mistakes that cause delays.

This article is informational content, not legal or tax advice. Alcohol licensing is local and technical. Talk with a Georgia attorney and a CPA before you sign a lease or buy inventory, especially if you plan to manufacture alcohol or run more than one location.

The Two-Layer System at a Glance

The local layer is the city or county license. The state layer is the Department of Revenue license. Each has its own application, fees and calendar, and the two are linked. The state application must match the local one, and the state license is void if the local license lapses or you stop doing business. Georgia has no statewide server permit and issues no general state business license.

Materials and Information You Need

• Entity paperwork. An LLC files Articles of Organization. A corporation files Articles of Incorporation. Each costs $110 total ($100 fee plus $10 service charge), filed online through eCorp at https://ecorp.sos.ga.gov/ or on paper.
• A Georgia registered agent. The agent must be an individual Georgia resident or a corporation authorized to do business in Georgia, at a registered office with a Georgia street address. A P.O. box does not qualify, and an entity cannot be its own registered agent.
• A fixed premises address. The state license follows the premises and cannot be moved.
• The local alcohol application for your city or county, plus its current fee schedule and calendar.
• Owner and officer information. Write names and addresses the same way on every form.
• Your federal Employer Identification Number, if you have one.
• Sales tax registration on the Georgia Tax Center. Registration is free.
• A fee budget. See the fee table in Step 4 and verify each amount before you pay.

Step 1: Confirm the Location Can Hold a Liquor License

Every county and city in Georgia licenses alcohol on its own terms, with its own application, fees, hearing process and calendar (O.C.G.A. 3-3-2 and 3-3-4). Start by finding out which government issues your license. If the address is inside city limits, the city issues it. Otherwise the county does. More than half of Georgians live outside any city, so for many readers the county is the issuer. A business inside a city pays the city, not the county.

Then check four things:

• Is the jurisdiction wet? Some Georgia localities are dry. In a dry jurisdiction, no local license is available, so no state license is either.
• Has local authorization been granted? Sales of distilled spirits by the drink and Sunday sales need local authorization after a referendum (O.C.G.A. 3-4-91, 3-4-92 and 3-3-7).
• Does the address meet distance rules? Retail sales of spirits are barred within 100 yards of a church and within 200 yards of a school. Since HB 392 (2021), distance rules for on-premises licensees are set locally, so ask the locality what applies to your address.
• Does zoning allow the use? Ask the locality before you sign a lease.

Local calendars and fees vary by jurisdiction. Use the local alcohol guide pages on this site for the city or county you are working in rather than assuming one locality's rules apply everywhere.

Step 2: Form Your Entity and Get in Good Standing

The state license goes to an entity in good standing with the Secretary of State, so handle this early. You can reserve a name for 30 days for $35. The name must contain a limited liability company designator, such as Limited Liability Company, LLC or L.L.C., and it must be distinguishable on the Secretary of State's records. Check the name rules at https://sos.ga.gov/corporations-division before you file.

Online filings take about 7 to 10 business days, and paper filings take about 15 business days. Expedited review costs $120 for 2 business days, $275 for same day if received by noon, or $1,200 for one hour on business days.

Annual registration costs $60 ($50 plus $10) and is filed between January 1 and April 1 each year. An LLC files its first annual registration the year after it forms. A corporation files its first within 90 days of incorporating. A late filing carries a $25 penalty, and an entity that stays delinquent can be administratively dissolved. Reinstatement costs about $260. Check the Secretary of State for the current window and penalty.

On taxes, Georgia levies no franchise tax on a typical single-member or partnership LLC. Corporations, and LLCs taxed as corporations, owe a net worth tax of $0 to $5,000 depending on net worth. Income passes through at the flat individual rate of 5.19% for 2025 and 4.99% for 2026.

Step 3: Apply for the Local License

File the application with the city or county that issues your license. Expect to supply entity documents, ownership information and premises details. Expect a hearing process as well, and ask the clerk or license office which steps apply and in what order.

If you sell spirits at retail, publish a notice in the county legal organ once in the 30 days before you apply (O.C.G.A. 3-4-27). Local fees for spirits are capped by state law (O.C.G.A. 3-4-48). Confirm the cap with the locality before you budget.

If you have employees, note this requirement: private employers with more than 10 employees must file an E-Verify affidavit to get the local certificate (O.C.G.A. 36-60-6). That certificate is the local occupation tax certificate, often called a business license. It is separate from the liquor license, and you may need both.

Step 4: File the State Application Through the Georgia Tax Center

The Department of Revenue issues state alcohol licenses under Rules 560-2-2-.02 and 560-2-2-.06, as amended effective 2023. Licenses are issued by category and by calendar year. Only the temporary state permit requires a valid local license first. For the state license, file the application in parallel with the local one, and keep the names and addresses identical on both.

Check these eligibility rules before you file:

• An applicant with a felony within 10 years, or a misdemeanor within 5 years, before the application is barred.
• The entity must be in good standing with the Secretary of State and have a registered agent.
• The license follows the premises and cannot be moved.
• The state license is void if the local license lapses or you stop doing business.
• A retail license issued locally that does not conform to O.C.G.A. 3-2-7.1 is invalid after November 1, 2023.

The table below lists the statute fees. They are per place of business, per year. Verify every amount with the Department of Revenue before you pay, because its fee page has reported different figures for some categories.

License type	Fee in the statute	Status
Retail consumption dealer (by the drink)	$100	Verify
Retail beer	$50	Verify
Retail wine	$50	Verify
Retail package spirits	$100 in the statute; the Department's fee page has been reported at $200	Verify which amount applies
Manufacturers (brewer, brewpub, distiller, winery)	$1,000 each	Verify
Wholesalers	$1,000 or $500	Verify the tier that applies
Special event permits	$100 or $50	Verify
Adding an officer	Reported at $100	Verify

Step 5: Add Federal and Other Permits

• Federal permits for manufacturers. Brewers, brewpubs, distillers and wineries need a TTB permit. Retailers do not hold TTB manufacturing permits. Check with the TTB on the permit type and timing for your operation.
• Server permits. Georgia has no statewide server permit. Some cities and counties issue their own, so ask your locality.
• Occupation tax certificate. This local certificate is separate from the liquor license (see Step 3).

Step 6: Set Up Sales Tax and Excise Taxes

Alcohol sales are subject to Georgia sales tax. The state rate is 4%, and combined state and local rates run from 6% to 9% by county and city. Atlanta's combined rate is 8.9%. Register for sales tax on the Georgia Tax Center at https://gtc.dor.ga.gov/ at no charge.

Georgia issues no separate resale permit. When you buy inventory for resale, the resale instrument is Form ST-5, the certificate of exemption. Excise taxes apply to wholesale sales and to some local levies. Check the rates and who collects them with the Department of Revenue and your locality.

Step 7: Calendar Your Renewals

State alcohol licenses run by calendar year. To keep operating into the next year, file the new application on or before November 1 of the current year. Local renewal dates differ by jurisdiction, so put each one on your calendar when you receive the license. Also track the Secretary of State annual registration, due January 1 to April 1, because a lapse in good standing affects your state license.

Timeline

1. Before applying: Confirm wet status, distance rules, referendum status and zoning. Choose the premises and reserve your entity name.
2. Entity filing: Online filings take about 7 to 10 business days and paper about 15 business days. Pay for expedited review if you need a faster result.
3. Local application: File with the city or county. If you sell spirits at retail, publish the notice once in the 30 days before you apply.
4. State application: File through the Georgia Tax Center in parallel with the local application, with matching names and addresses.
5. Ongoing: File the annual registration from January 1 to April 1, and file the state renewal on or before November 1 of the year before the license year.

This guide does not promise approval times. Local hearings and state review run on their own schedules. Ask each agency for its current timeline before you sign a lease or set an opening date.

Expected Results

When both layers are in place, you may be able to sell or make alcohol at the approved premises, within the categories you hold. Results depend on the locality, the category and the facts in your application. A license may not cover off-premises sales, events or a second location unless you hold the right category for each use.

Common Mistakes to Avoid

• Assuming a county license covers a business inside city limits. A business inside a city pays the city.
• Leaving the entity out of good standing. Missing the annual registration can cost you the state license.
• Writing names or addresses differently on the local and state forms.
• Signing a lease first. Confirm wet status, distance rules and zoning before you commit to a premises.
• Skipping the referendum step for spirits by the drink or Sunday sales.
• Looking for a state business license. Georgia issues none, and the sales tax registration is not a business license.
• Missing the November 1 renewal. Late filing can leave you without a license for the new year.
• Relying on old fee amounts without checking the Department of Revenue.

Who This Applies To

This two-layer process applies to restaurants and bars, caterers, package stores selling retail package spirits, and manufacturers such as breweries, distilleries and wineries. Each type uses different categories and fees. Use the restaurant, bar, catering and brewery, distillery and winery guides on this site for the steps specific to your business.

Where to Get Help

• Georgia Department of Revenue, including the Alcohol and Tobacco Division: https://dor.georgia.gov/
• Georgia Tax Center: https://gtc.dor.ga.gov/
• Georgia Secretary of State, Corporations Division: https://sos.ga.gov/corporations-division
• Georgia Small Business Development Center at the University of Georgia: https://www.georgiasbdc.org/
• SBA Georgia district office resources: https://www.sba.gov/district/georgia
• Your city or county clerk or license office for local rules and calendars.

This article is informational only and is not legal or tax advice. Rules, fees and deadlines change, and several figures above are marked for verification. Confirm each one with the named agency, and consult a Georgia attorney or CPA before you apply.