Georgia Department of Revenue - Georgia Municipal Association

Georgia Department of Revenue
Georgia Department of Revenue
Lynnette T. Riley, COMMISSIONER
Georgia Department of Revenue
ALCOHOL & TOBACCO DIVISION
Howard A. Tyler
Director
Michael W. Earnest
Assistant Director – Enforcement
Christopher Luncheon
Assistant Director – Operations
404-417-4900
www.dor.georgia.gov
[email protected]
Georgia Department of Revenue
Alcohol & Tobacco Division
Matt Littleton
Special Agent In Charge
Albany
229-430-4404
[email protected]
Jeremy Thompson
Special Agent In Charge
Gainesville
770-718-3765
[email protected]
Georgia Department of Revenue
WHAT IS THE REVENUE DEPARTMENT?
• The Department of Revenue is the principal tax collecting
agency for the State of Georgia. The Department and the Office
of Revenue Commissioner were created by law in 1938. The
Revenue Commissioner is appointed by the Governor and is the
Chief Executive Officer of the Department.
• In addition to administering tax laws, the Commissioner is
responsible for enforcing laws and regulations pertaining to the
control of alcoholic beverages and tobacco products in Georgia.
Georgia Department of Revenue
ALCOHOL & TOBACCO DIVISION
• The Alcohol & Tobacco Division of the Georgia Department of Revenue is
one of 11 Divisions within the agency. The Alcohol and Tobacco Division is
composed of two sections, which include the Alcohol and Tobacco Law
Enforcement Section and the Operations Section
• The Alcohol and Tobacco Law Enforcement Section administers the alcohol,
tobacco, and motor fuel laws and regulations for the Revenue Department.
Special Agents of the Alcohol and Tobacco Law Enforcement Section have a
dual responsibility - regulatory and law enforcement.
• The Operations Section is responsible for registration, licensing and auditing
alcohol and tobacco manufacturers, wholesalers, importers, brokers and
retailers.
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NUMBER OF LAW ENFORCEMENT AGENTS : 30-40 Statewide
Georgia Department of Revenue
Federal Alcohol and Tobacco Enforcement
(ATF)
(TTB)
Georgia Department of Revenue
State Alcohol and Tobacco Enforcement
Georgia Department of Revenue
Alcohol and Tobacco Division
Local Alcohol and Tobacco Enforcement
Municipal or County Law Enforcement Agency
Municipal or County Licensing Office
Georgia Department of Revenue
Georgia’s ATD Enforcement
 Result of the 21st Amendment to the United
States Constitution (End of Prohibition 1933)
 Official Code of Georgia Annotated (O.C.G.A.)
Title 3 – Alcohol
 Rules and Regulations of the State of Georgia
 OCGA Title 48 – Tobacco and Motor Fuel
Georgia Department of Revenue
Alcohol and Tobacco Division
Responsibilities – Alcohol
 Underage Alcohol Compliance Investigations
 License Applicant Background Investigations
 Investigations Into Direct Shipping of Alcohol
 On-site Inspection of Licensed Locations
 Investigations Into Bootlegging
 Investigations Into Moonshining
 Investigations Into Major Thefts of Alcohol Products
 Ensure Integrity of the Three-Tier System
 Hidden Ownership Investigations
Georgia Department of Revenue
Three Tier System for Beverage Alcohol in
Georgia
Beverage Alcohol Manufacturers-Importers-Brokers
Georgia Beverage Alcohol Distributors
Georgia Beverage Alcohol Retailers
Georgia Department of Revenue
Alcohol and Tobacco Division
Responsibilities – Tobacco
Underage Tobacco Compliance Investigations
Non-Directory Cigarettes Within the State (Directory
maintained by Attorney General’s Office)
On-Site Inspections of Licensed Locations
Tobacco Smuggling Investigations
Thefts of Major Quantities of Tobacco Products
Distributor License Background Investigations
Georgia Department of Revenue
Alcohol & Tobacco Division
Other Responsibilities
• Dyed Motor Fuel Enforcement
• Assist with physical security at regional offices
• Assist other Revenue Divisions with tax
investigations and collection activities
• Assist other law enforcement agencies with alcohol &
tobacco investigations.
Georgia Department of Revenue
Current Issues & Trends
 Craft Breweries, Brewpubs & Craft Distilleries
In the 2015 Legislative Session some changes were made in Title
3 to allow for limited sampling and the provision of souvenirs at
breweries and distilleries during tours. The changes also allowed
brewpubs to sell “growlers” to customers for off-site
consumption.
 DOR created a Policy Bulletin to help explain these
changes.
 www.dor.ga.gov Rules & Polices Tab at the top then
choose Alcohol & Tobacco from the drop down menu
Georgia Department of Revenue
Craft Breweries & Distilleries Highlights of SB63
• Authorizes breweries & distilleries, after receiving a permit
from the Department, to conduct educational and promotional
tours and also provide free souvenirs and free samples in
limited quantities.
• Breweries – 36 ounces free samples & 72 ounces free souvenir
• Distilleries – 3 one-half ounce free samples & 750 ml free
souvenir
• Breweries & Distilleries may charge varying fees for the tours
but the tour price can’t be tied to the value of alcohol provided.
• Retail sales are forbidden! This would be a serious 3 Tier issue
Georgia Department of Revenue
Current Issues & Trends
 Special Events
 Special event permits are required when the provision of alcohol
is tied to any monetary exchange or transfer of funds, and the
location where the event will be held does not hold a state retail
alcohol license. This would include the outright selling of
alcoholic beverages at an event (cash bar) as well as other
methods for charging, such as entry fees or donations.
 For example, if a group or individual has a fund-raising party
where an admission fee is charged and alcoholic beverages are
provided, then a Special Event Permit is required. All alcoholic
beverages for the event must be acquired from wholesalers.
Georgia Department of Revenue
Current Issues & Trends
 Special Events – Continued
 On the other hand, if a group or individual has a wedding
reception, or a holiday/birthday party where alcohol is provided
to guests with no expectation of payment, then a Special Event
Permit would not be required. In this instance, the alcohol must
be obtained by the party host from a Georgia licensed retailer of
alcoholic beverages.
 www.dor.ga.gov Rules & Polices tab at the top then select Alcohol &
Tobacco from the drop down menu. Policy Bulletin on Special Events
Georgia Department of Revenue
Current Issues & Trends
 License Investigations – Reasons for State Denial
Tax issues
Criminal History – 560-2-2-.02 Misdemeanor w/criminal
sentence 5 years or Felony w/ criminal sentence 10 years.
Three Tier Relationships – 560-2-2-.10
Law Enforcement Officers – 560-2-1-.04
Georgia Department of Revenue
ALCOHOL INVESTIGATIONS
Clubs, Lounges, or Businesses that sell
beverage alcohol without proper
licenses and operate illegally are
commonly referred to as “Juke Joints”.
Georgia Department of Revenue
ALCOHOL INVESTIGATIONS
Homes, residential dwellings, and structures that sell beverage alcohol
without proper licenses and operate illegally are commonly referred to as
“Shot Houses”.
Georgia Department of Revenue
ALCOHOL INVESTIGATIONS - SEIZURES
Georgia Department of Revenue
ALCOHOL INVESTIGATIONS - SEIZURES
Georgia Department of Revenue
VARIOUS INVESTIGATIONS
Georgia Department of Revenue
TOBACCO INVESTIGATIONS
Georgia Department of Revenue
MOTOR FUEL ENFORCEMENT
Georgia Department of Revenue
REVENUE FIELD OFFICES
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Gainesville*, 528 Broad St, SE:
Macon, 6055 Lakeside Commons Dr: •
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Rome, 1401 Dean Street:
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Savannah*, 6606 Abercorn St:
South Metro*, 4125 Welcome All Rd: •
Albany*, 1105-D W. Broad:
Athens, 3700 Atlanta Hwy – Ste 268:
Atlanta*, 1800 Century Blvd:
Augusta, 130 Davis Road:
Columbus, 1501 13th Street – Ste A:
Douglas, 1214 N. Peterson Ave:
(229) 430 - 4404
(706) 389 – 6977
(404) 417 - 4851
(706) 651 - 7600
(706) 649 - 1131
(912) 389 – 4094
(770) 718 - 3700
(478) 471 - 3550
(706) 295 - 6061
(912) 353 – 3001
(404) 724 - 7200
Georgia Department of Revenue
Alcohol & Tobacco Division
Matt Littleton
SAC– Albany
229-430-4404
[email protected]
Jeremy Thompson
SAC– Gainesville
770-718-3765
[email protected]
Michael W. Earnest
Assistant Director
404-417-4850
[email protected]
Georgia Department of Revenue
Questions
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