Brewery / Distillery Permits & Licenses in Atlanta, Georgia

Required for all LLCs to register with the state. Online filing via eCorp portal recommended.

Applies to ALL Georgia LLCs. Failure to renew leads to administrative dissolution.

Required for brewing and selling beer within Georgia. Prerequisites include federal TTB permit, zoning approval, and surety bond.

Required for distilling spirits. Prerequisites include federal TTB permit, approved premises, and $10,000 surety bond minimum.

Brewery/distillery may need if offering tastings/sales. Local approval also required.

Applies to ALL businesses using DBAs. Must publish in local newspaper within 2 weeks (additional county fees ~$40).

Required for all alcohol manufacturers. Beer tax: $0.585/gallon (5.25%); Spirits: $3.79/proof gallon.

Required for all businesses selling tangible goods or certain services in Georgia. Breweries/distilleries must collect sales tax on retail sales (e.g., tasting room sales). Registration is done via the Georgia Tax Center (GTC).

Mandatory for all employers in Georgia. Applies if the brewery/distillery hires staff. Registration via Georgia Tax Center (GTC).

All employers with one or more employees must register. Rate depends on employer history and industry. New employers typically pay 2.7%.

Breweries and distilleries must pay federal excise taxes on each gallon of alcohol produced. Tax rates differ: breweries benefit from reduced rates under the Craft Beverage Modernization and Tax Reform Act (effective 2018, extended through 2024). Distilleries pay higher per-gallon rates. Must file Form 720 quarterly.

Applies only if the business has employees. Requires employers to provide a workplace free from recognized hazards. Brewery/distillery operations involve risks such as confined spaces (fermentation tanks), forklifts, high-pressure systems, and chemical exposure (cleaning agents).

Applies to places of public accommodation. Breweries and distilleries with tasting rooms must comply with ADA accessibility standards for restrooms, entrances, counters, and pathways. Applies regardless of number of employees.

Applies if the facility stores oil in aboveground containers. While not directly related to alcohol, breweries/distilleries often use large quantities of lubricants, fuel, and hydraulic fluids. If threshold is met, an SPCC plan must be prepared and certified by a professional engineer.

Brewery/distillery operations may generate hazardous waste from cleaning agents (e.g., caustic soda, acids), spent solvents, or contaminated materials. Must comply with storage, labeling, and disposal requirements. Most small breweries/distilleries are classified as "Conditionally Exempt Small Quantity Generators" (CESQG) if under 220 lbs/month.

Applies to all businesses engaged in commerce. Requires truthful, non-misleading advertising. For breweries/distilleries, this includes claims about alcohol content, ingredients, origin ("craft"), and health-related statements. Must substantiate all claims with evidence.

All employers must complete Form I-9 to verify identity and work authorization for every employee. Applies to all businesses with employees. Must retain forms for 3 years after hire or 1 year after employment ends, whichever is later.

Requires payment of federal minimum wage ($7.25/hour), overtime pay (1.5x regular rate for hours over 40/week), and proper recordkeeping. Applies to all employees in interstate commerce, which includes most brewery/distillery workers.

Requires eligible employees to receive up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Only applies to employers meeting the 50-employee threshold within a 75-mile radius.

All domestic food facilities must register with FDA. Beer is considered a food product under FDA jurisdiction for facility registration, though TTB regulates labeling and alcohol content. Registration must be renewed every 2 years during October–December of even-numbered years.

FDA requires ingredient and allergen labeling on alcoholic beverages with less than 7% alcohol by volume (ABV) and all flavored malt beverages. TTB regulates most alcohol labeling, but FDA retains authority over ingredients, nutrition, and allergens. Spent grain intended for food or feed must also comply with FDA rules.

All alcohol manufacturing licenses in Georgia must be renewed annually by December 31. Failure to renew results in automatic expiration. Fees vary: Brewer's license is $100/year; Distiller's license is $500/year. See Ga. Code § 3-3-10 and DOR guidance.

All LLCs in Georgia must file an annual registration (equivalent to an annual report) with the Secretary of State on the anniversary date of formation. This includes updating business information. See O.C.G.A. § 14-11-202.

Employers must file Form 941 quarterly to report federal income tax, Social Security, and Medicare taxes. Form 940 (FUTA) is due annually. Brewery/distillery with employees must comply. See IRS Publication 15.

Businesses with employees must withhold Georgia income tax and file G-9 versions (e.g., G-9, G-9SP) monthly or quarterly. Frequency determined by DOR based on average monthly tax liability.

All brewers and distillers must file Federal Excise Tax (FET) returns and pay tax on production using TTB Form 5130.11. Due dates are semi-monthly. See 26 U.S.C. § 5061 and TTB guidance.

All businesses selling taxable goods (including beer/liquor) must file sales tax returns. Frequency (monthly/quarterly) assigned by DOR based on volume. Due date is 20th of next period.

Federal basic permits for alcohol producers must be renewed annually by June 30. Fee is $124 for brewers and distillers. See TTB Bulletin 2023-1.

Most Georgia counties and cities require an annual business license. Fees vary by location and gross revenue. Example: Atlanta charges based on business type and income. Verify with local clerk.

All LLCs and corporations doing business in Georgia must file Form FT-600 by April 15, even if no tax is due. The franchise tax was replaced by a net worth tax effective January 1, 2019.

Breweries and distilleries must pay federal excise taxes under 26 U.S.C. § 5051–5053. Small producers may qualify for reduced rates. Must file Form 720 quarterly and pay semi-monthly via EFTPS.

All Georgia breweries and distilleries must remit state excise tax on each gallon produced. Filed via Georgia Tax Center (GTC) using Form ET-1.

Required in most Georgia cities and counties. Must be renewed annually. Contact local clerk (e.g., City of Atlanta Business Tax Division) for exact fee and process. Example: https://www.atlantaga.gov/departments/finance/business-tax

Required for all businesses; breweries/distilleries classified under NAICS 3121/3122

Breweries/distilleries require specific manufacturing classification

Alcohol manufacturing typically restricted to industrial zones per Atlanta Zoning Ordinance Chapter 15

Required for tank installations, structural changes

Wall/monument signs limited by zone; must meet illumination standards

Required for alcohol production storage per IFC Chapter 11

Brewery = Group F-1 occupancy; distillery hazardous occupancy

Required if offering food service or public tastings

Facilities storing or using flammable liquids (e.g., distillate) are subject to annual fire inspection under NFPA 30 and Georgia Fire Prevention Code. Schedule with local fire department.

If offering food or public tastings, facilities may be inspected under Georgia Food Safety Rules. Inspections ensure compliance with sanitation and labeling. No fixed schedule; conducted by local health department.

All alcohol licenses and permits (state and federal) must be posted in a conspicuous location accessible to the public. Includes TTB permit, Georgia Brewer/Distiller license, and local permits.

Employers must display current federal labor law posters (e.g., Minimum Wage, OSHA, FMLA). Georgia does not require additional state-specific posters beyond federal. See DOL Poster Advisor Tool.

TTB requires all brewers and distillers to maintain production, tax, and inventory records for 2 years. Must be available for inspection. See 27 CFR § 27.210.

All alcohol manufacturers must file Form AT-5 monthly to report production, sales, and tax liability. Due even if no activity (zero return).

Breweries/distilleries with 10+ employees must maintain OSHA Form 300 (log) and post Form 300A (summary) from Feb 1 to Apr 30. Required even if no incidents occurred.

NFPA 72 compliance required for manufacturing spaces

Brewery compressors/coolers often trigger requirements

Special requirements for alcohol production facilities

Required in addition to state TTB permits

Required for all employers with three or more employees (full-time, part-time, or temporary) in Georgia. Agricultural employers with six or more workers are also covered. Sole proprietors and partners may elect out. Brewery/distillery operations typically fall under higher-risk classifications (e.g., manufacturing), increasing premiums.

Not mandated by Georgia law for all businesses or specifically for breweries/distilleries. However, strongly recommended due to risks of property damage, customer injury, or third-party claims. Often required by landlords, distributors, or event organizers. May be indirectly required through contractual obligations.

Not specifically mandated by Georgia law. However, essential for breweries/distilleries due to risk of contamination, mislabeling, or consumer illness. Considered a best practice and often bundled with general liability coverage.

Georgia does not legally require liquor liability insurance for licensed premises. However, it is strongly recommended for breweries/distilleries that serve alcohol on-site (tasting rooms). Covers claims related to intoxication, accidents, or injuries caused by patrons. Often required by event venues or third-party hosts.

Required under Georgia's Financial Responsibility Law (O.C.G.A. § 33-7-11) for all business-owned vehicles. Minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Applies to delivery trucks, sample vehicles, or any company-owned auto.

A surety bond is required as part of the ABC license application process. Bond amounts vary: $1,000 for some retail licenses, up to $10,000 for manufacturers (brewers/distillers). The bond ensures compliance with Georgia alcohol laws and tax obligations. Enforced by the Georgia Department of Revenue.

Not required by Georgia law for breweries or distilleries. May be relevant if offering consulting, training, or formulation services. Generally not applicable to standard production and sales operations. Considered optional.

Required for all LLCs that have employees, file excise tax returns, or have a qualified retirement plan. Even single-member LLCs without employees may need an EIN for banking or licensing purposes.

Mandatory for any person producing beer or distilled spirits for commercial distribution. Required under 27 CFR Part 24 (for breweries) and Part 5 (for distilleries). Must be obtained from TTB regardless of state-level licensing.