{ "batch": "207-georgia-adult-business-licensing-and-zoning", "articles": [ { "id": "learn_r207_georgia_adult_business_licensing_and_zoning_207_georgia_adult_business_licensing_and_zoning_anchor", "category": "Business", "title": "[Unverified - being checked] Zoning procedures chapter (not adult licensing)", "summary": "[Unverified - being checked] Act 128 (HB 155, 2025) describes Chapter 66 of Title 36 of the Official Code of Georgia Annotated as relating to zoning procedures as pertaining to counties and municipal corporations; it is the Zoning Procedures Law, not an adult-business licensing chapter (this checks the unverified Scout note).", "body": "Act 128 (HB 155, 2025) describes Chapter 66 of Title 36 of the Official Code of Georgia Annotated as relating to zoning procedures as pertaining to counties and municipal corporations; it is the Zoning Procedures Law, not an adult-business licensing chapter (this checks the unverified Scout note).\n\nWhat Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov) actually says:\n\n“Chapter 66 of Title 36 of the Official Code of Georgia Annotated, relating to zoning procedures as pertaining to counties and municipal corporations”\n\nNote: From Act 128 (HB 155, 2025-2026 session) as passed; the Act prints the Code text it enacts. Anchor record: the General Assembly's own site, state .gov domain.", "source_type": "official", "source_link": "https://www.legis.ga.gov/api/legislation/document/20252026/239328", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov)", "evidence_quote": "Chapter 66 of Title 36 of the Official Code of Georgia Annotated, relating to zoning procedures as pertaining to counties and municipal corporations", "volatility": "low", "from_batch": "207-georgia-adult-business-licensing-and-zoning", "subject": "O.C.G.A. Title 36, Chapter 66", "topic": "Zoning procedures chapter (not adult licensing)", "applies_to_country": "US", "applies_to_scope": "GA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ga" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-ga" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r207_georgia_adult_business_licensing_and_zoning_207_georgia_adult_business_licensing_and_zoning_repeal", "category": "Business", "title": "[Unverified - being checked] O.C.G.A. Title 36, Chapter 66: Act 128 changes who decides special zoning permits", "summary": "[Unverified - being checked] The caption of Act 128 (HB 155, 2025) says it provides for the appeal of superior court decisions on zoning decisions of counties and municipal corporations and repeals provisions authorizing administrative officers to exercise zoning powers and authorizing quasi-judicial boards and agencies to decide applications for special administrative permits and conditional permits.", "body": "The caption of Act 128 (HB 155, 2025) says it provides for the appeal of superior court decisions on zoning decisions of counties and municipal corporations and repeals provisions authorizing administrative officers to exercise zoning powers and authorizing quasi-judicial boards and agencies to decide applications for special administrative permits and conditional permits.\n\nWhat Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov) actually says:\n\n“to provide for the appeal of superior court decisions on zoning decisions of counties and municipal corporations; to repeal provisions authorizing administrative officers to exercise zoning powers; to repeal provisions authorizing quasi-judicial boards and agencies to hear and render decisions on applications for special administrative permits and conditional permits;”\n\nNote: From Act 128 (HB 155, 2025-2026 session) as passed; the Act prints the Code text it enacts. Caption text only. The bill body shows struck and inserted wording in Code Section 36-66-3 that cannot be read reliably from the PDF text, and Act 723 (HB 1268, 2026, a code revision) edits 36-66-3(1.1) again, so the current wording of the 36-66-3 definitions is not stated here.", "source_type": "official", "source_link": "https://www.legis.ga.gov/api/legislation/document/20252026/239328", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov)", "evidence_quote": "to provide for the appeal of superior court decisions on zoning decisions of counties and municipal corporations; to repeal provisions authorizing administrative officers to exercise zoning powers; to repeal provisions authorizing quasi-judicial boards and agencies to hear and render decisions on applications for special administrative permits and conditional permits;", "volatility": "low", "from_batch": "207-georgia-adult-business-licensing-and-zoning", "subject": "O.C.G.A. Title 36, Chapter 66", "topic": "Act 128 changes who decides special zoning permits", "applies_to_country": "US", "applies_to_scope": "GA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ga" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-ga" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r207_georgia_adult_business_licensing_and_zoning_207_georgia_adult_business_licensing_and_zoning_defe", "category": "Business", "title": "O.C.G.A. 16-5-47(a)(1): 'Adult entertainment establishment' (hotline-notice section)", "summary": "O.C.G.A. 16-5-47(a)(1) (Act 141, HB 141, 2013): an adult entertainment establishment is a place of business or commercial establishment where nude or substantially nude persons dance or perform movements of a sexual nature, where patrons pay a fee to view lingerie modeling, or where patrons pay a fee for personal contact; it includes bathhouses and lingerie modeling studios.", "body": "O.C.G.A. 16-5-47(a)(1) (Act 141, HB 141, 2013): an adult entertainment establishment is a place of business or commercial establishment where nude or substantially nude persons dance or perform movements of a sexual nature, where patrons pay a fee to view lingerie modeling, or where patrons pay a fee for personal contact; it includes bathhouses and lingerie modeling studios.\n\nWhat Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov) actually says:\n\n“(1) 'Adult entertainment establishment' means any place of business or commercial establishment wherein: (A) The entertainment or activity therein consists of nude or substantially nude persons dancing with or without music or engaged in movements of a sexual nature or movements simulating sexual intercourse, oral copulation, sodomy, or masturbation; (B) The patron directly or indirectly is charged a fee or required to make a purchase in order to view entertainment or activity which consists of persons exhibiting or modeling lingerie or similar undergarments; or (C) The patron directly or indirectly is charged a fee to engage in personal contact by”\n\nNote: From Act 191 (HB 141, 2013-2014 session) as passed; the Act prints the Code text it enacts. The tail of subparagraph (C) is cut to stay inside one PDF page; the exclusion for health and fitness businesses follows it. Later sessions may have changed the definition.", "source_type": "official", "source_link": "https://www.legis.ga.gov/api/legislation/document/20132014/135844", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov)", "evidence_quote": "(1) 'Adult entertainment establishment' means any place of business or commercial establishment wherein: (A) The entertainment or activity therein consists of nude or substantially nude persons dancing with or without music or engaged in movements of a sexual nature or movements simulating sexual intercourse, oral copulation, sodomy, or masturbation; (B) The patron directly or indirectly is charged a fee or required to make a purchase in order to view entertainment or activity which consists of persons exhibiting or modeling lingerie or similar undergarments; or (C) The patron directly or indirectly is charged a fee to engage in personal contact by", "volatility": "medium", "from_batch": "207-georgia-adult-business-licensing-and-zoning", "subject": "O.C.G.A. 16-5-47(a)(1)", "topic": "'Adult entertainment establishment' (hotline-notice section)", "applies_to_country": "US", "applies_to_scope": "GA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ga" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r207_georgia_adult_business_licensing_and_zoning_207_georgia_adult_business_licensing_and_zoning_post", "category": "Business", "title": "O.C.G.A. 16-5-47(b)(1): Adult entertainment establishments must post the trafficking hotline notice", "summary": "O.C.G.A. 16-5-47(b) (Act 489, SB 370, 2024): adult entertainment establishments, among others, must post the human trafficking hotline notice in each public restroom and in a conspicuous place near the public entrance or in clear view of the public and employees.", "body": "O.C.G.A. 16-5-47(b) (Act 489, SB 370, 2024): adult entertainment establishments, among others, must post the human trafficking hotline notice in each public restroom and in a conspicuous place near the public entrance or in clear view of the public and employees.\n\nWhat Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov) actually says:\n\n“(b) Effective September 15, 2013, the following businesses and other establishments shall post the notice described in subsection (c) of this Code section, or a substantially similar notice, in English, Spanish, and any other language deemed appropriate by the director of the Georgia Bureau of Investigation, in each public restroom for the business or establishment and either in a conspicuous place near the public entrance of the business or establishment or in another conspicuous location in clear view of the public and employees where similar notices are customarily posted: (1) Adult entertainment establishments;”\n\nNote: From Act 489 (SB 370, 2023-2024 session) as passed; the Act prints the Code text it enacts. Also lists massage businesses, hotels, bars and others.", "source_type": "official", "source_link": "https://www.legis.ga.gov/api/legislation/document/20232024/227502", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov)", "evidence_quote": "(b) Effective September 15, 2013, the following businesses and other establishments shall post the notice described in subsection (c) of this Code section, or a substantially similar notice, in English, Spanish, and any other language deemed appropriate by the director of the Georgia Bureau of Investigation, in each public restroom for the business or establishment and either in a conspicuous place near the public entrance of the business or establishment or in another conspicuous location in clear view of the public and employees where similar notices are customarily posted: (1) Adult entertainment establishments;", "volatility": "medium", "from_batch": "207-georgia-adult-business-licensing-and-zoning", "subject": "O.C.G.A. 16-5-47(b)(1)", "topic": "Adult entertainment establishments must post the trafficking hotline notice", "applies_to_country": "US", "applies_to_scope": "GA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ga" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r207_georgia_adult_business_licensing_and_zoning_207_georgia_adult_business_licensing_and_zoning_def15", "category": "Business", "title": "O.C.G.A. 15-21-201: 'Adult entertainment establishment' (state assessment article)", "summary": "O.C.G.A. 15-21-201(1) (Act 95, SB 8, 2015): for the Safe Harbor article, an adult entertainment establishment is a place of business where alcoholic beverages are sold, possessed or consumed and nude or substantially nude persons dance or perform movements of a sexual nature.", "body": "O.C.G.A. 15-21-201(1) (Act 95, SB 8, 2015): for the Safe Harbor article, an adult entertainment establishment is a place of business where alcoholic beverages are sold, possessed or consumed and nude or substantially nude persons dance or perform movements of a sexual nature.\n\nWhat Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov) actually says:\n\n“(1) 'Adult entertainment establishment' means any place of business or commercial establishment where alcoholic beverages of any kind are sold, possessed, or consumed wherein: (A) The entertainment or activity therein consists of nude or substantially nude persons dancing with or without music or engaged in movements of a sexual nature or movements simulating sexual intercourse, oral copulation, sodomy, or masturbation;”\n\nNote: From Act 95 (SB 8, 2015-2016 session) as passed; the Act prints the Code text it enacts. The alcohol requirement is part of this definition. A studio that sells no alcohol is outside this assessment on its face, but the other limbs (B) and (C) are not alcohol-limited in the text read; consult counsel.", "source_type": "official", "source_link": "https://www.legis.ga.gov/api/legislation/document/20152016/154017", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov)", "evidence_quote": "(1) 'Adult entertainment establishment' means any place of business or commercial establishment where alcoholic beverages of any kind are sold, possessed, or consumed wherein: (A) The entertainment or activity therein consists of nude or substantially nude persons dancing with or without music or engaged in movements of a sexual nature or movements simulating sexual intercourse, oral copulation, sodomy, or masturbation;", "volatility": "medium", "from_batch": "207-georgia-adult-business-licensing-and-zoning", "subject": "O.C.G.A. 15-21-201", "topic": "'Adult entertainment establishment' (state assessment article)", "applies_to_country": "US", "applies_to_scope": "GA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ga" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r207_georgia_adult_business_licensing_and_zoning_207_georgia_adult_business_licensing_and_zoning_assess", "category": "Business", "title": "O.C.G.A. 15-21-209(a): State assessment: greater of 1 percent of gross revenue or $5,000", "summary": "O.C.G.A. 15-21-209(a): each adult entertainment establishment must pay the commissioner of revenue by April 30 each year a state operation assessment of the greater of 1 percent of the previous year's gross revenue or $5,000, in addition to any county or municipal fees for authorizing an adult entertainment business.", "body": "O.C.G.A. 15-21-209(a): each adult entertainment establishment must pay the commissioner of revenue by April 30 each year a state operation assessment of the greater of 1 percent of the previous year's gross revenue or $5,000, in addition to any county or municipal fees for authorizing an adult entertainment business.\n\nWhat Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov) actually says:\n\n“(a) 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.”\n\nNote: From Act 95 (SB 8, 2015-2016 session) as passed; the Act prints the Code text it enacts. Shows that counties and municipalities, not the state, license adult businesses. Effectiveness was conditional on a 2016 constitutional amendment (not sourced here); the DOR registration FAQ lists Adult Entertainment as a registrable tax type.", "source_type": "official", "source_link": "https://www.legis.ga.gov/api/legislation/document/20152016/154017", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov)", "evidence_quote": "(a) 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.", "volatility": "medium", "from_batch": "207-georgia-adult-business-licensing-and-zoning", "subject": "O.C.G.A. 15-21-209(a)", "topic": "State assessment: greater of 1 percent of gross revenue or $5,000", "applies_to_country": "US", "applies_to_scope": "GA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ga" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r207_georgia_adult_business_licensing_and_zoning_207_georgia_adult_business_licensing_and_zoning_collect", "category": "Business", "title": "O.C.G.A. 15-21-209(d): Assessment is collected like state taxes; appeals go to the Georgia Tax Court", "summary": "O.C.G.A. 15-21-209(d) (as revised by Act 601, HB 1267, 2024): the assessment is assessed and collected in the same manner as taxes due the state in Title 48, and appeals of the assessment are within the jurisdiction of the Georgia Tax Court (the Act replaces the Georgia Tax Tribunal named in the 2015 text).", "body": "O.C.G.A. 15-21-209(d) (as revised by Act 601, HB 1267, 2024): the assessment is assessed and collected in the same manner as taxes due the state in Title 48, and appeals of the assessment are within the jurisdiction of the Georgia Tax Court (the Act replaces the Georgia Tax Tribunal named in the 2015 text).\n\nWhat Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov) actually says:\n\n“(d) 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 Georgia Tax Court in accordance with Chapter 13A of”\n\nNote: From Act 601 (HB 1267, 2023-2024 session) as passed; the Act prints the Code text it enacts. Enacted: Georgia Tax Court. In the PDF text the repealed words come first ('Georgia Tax Tribunal') and the inserted words second ('Georgia Tax Court'); the Tribunal is NOT law. Act 601 is the latest Act that reprints 15-21-209(d); subsections (a)-(c) are quoted from Act 95 (SB 8, 2015).", "source_type": "official", "source_link": "https://www.legis.ga.gov/api/legislation/document/20232024/229106", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov)", "evidence_quote": "(d) 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 Georgia Tax Court in accordance with Chapter 13A of", "volatility": "medium", "from_batch": "207-georgia-adult-business-licensing-and-zoning", "subject": "O.C.G.A. 15-21-209(d)", "topic": "Assessment is collected like state taxes; appeals go to the Georgia Tax Court", "applies_to_country": "US", "applies_to_scope": "GA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ga" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r207_georgia_adult_business_licensing_and_zoning_207_georgia_adult_business_licensing_and_zoning_gtc", "category": "Business", "title": "Georgia Department of Revenue: Adult Entertainment is a registrable tax type", "summary": "Georgia DOR's business registration FAQ lists Adult Entertainment among the tax types a business can register for online with the Georgia Tax Center.", "body": "Georgia DOR's business registration FAQ lists Adult Entertainment among the tax types a business can register for online with the Georgia Tax Center.\n\nWhat Georgia Department of Revenue actually says:\n\n“You may use the Georgia Tax Center (GTC) to register for Adult Entertainment, Alcohol License, Composite Tax, Corporate Income Tax, Fireworks Excise Tax, International Fuel Tax, Motor Fuel Distributor Tax, Non-Prepaid 911 charge, Prepaid Wireless 911 Charge, Sales and Use tax, State Hotel-Motel Fee, Tobacco License, Withholding Tax, and Withholding Misc. Film.”", "source_type": "official", "source_link": "https://dor.georgia.gov/taxes/register-new-business-georgia/business-registration-faq", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia Department of Revenue", "evidence_quote": "You may use the Georgia Tax Center (GTC) to register for Adult Entertainment, Alcohol License, Composite Tax, Corporate Income Tax, Fireworks Excise Tax, International Fuel Tax, Motor Fuel Distributor Tax, Non-Prepaid 911 charge, Prepaid Wireless 911 Charge, Sales and Use tax, State Hotel-Motel Fee, Tobacco License, Withholding Tax, and Withholding Misc. Film.", "volatility": "medium", "from_batch": "207-georgia-adult-business-licensing-and-zoning", "subject": "Georgia Department of Revenue", "topic": "Adult Entertainment is a registrable tax type", "applies_to_country": "US", "applies_to_scope": "GA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ga" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r207_georgia_adult_business_licensing_and_zoning_207_ga_anchor_state_statute_portal", "category": "Business", "title": "[Unverified - being checked] Georgia Official Code of Georgia (O.C.G.A.) and Rules and Regulations portals: anchor source for this batch", "summary": "[Unverified - being checked] The state of Georgia's own .gov portal (Georgia Secretary of State, sos.ga.gov) names the Official Code of Georgia and the Rules and Regulations of the State of Georgia as the official law indexes; the Official Code is published at LexisNexis and the Rules and Regulations at rules.sos.ga.gov.", "body": "The state of Georgia's own .gov portal (Georgia Secretary of State, sos.ga.gov) names the Official Code of Georgia and the Rules and Regulations of the State of Georgia as the official law indexes; the Official Code is published at LexisNexis and the Rules and Regulations at rules.sos.ga.gov.\n\nWhat Georgia Secretary of State actually says:\n\n“Constitution of the State of Georgia\nOfficial Code of Georgia\nRules and Regulations of the State of Georgia”\n\nNote: ANCHOR record. The citation labels in the 'Popular Agency Services' list on the sos.ga.gov footer. The Official Code of Georgia link points to LexisNexis; the state's own Georgia General Assembly site (legis.ga.gov) returned only a JavaScript loading screen, so the SOS portal is used as the state .gov anchor. Cities used later in this batch: Atlanta, Columbus, Augusta.", "source_type": "official", "source_link": "https://sos.ga.gov/", "last_verified": "2026-09-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia Secretary of State", "evidence_quote": "Constitution of the State of Georgia\nOfficial Code of Georgia\nRules and Regulations of the State of Georgia", "volatility": "low", "from_batch": "207-georgia-adult-business-licensing-and-zoning", "subject": "Georgia Official Code of Georgia (O.C.G.A.) and Rules and Regulations portals", "topic": "anchor source for this batch", "applies_to_country": "*", "applies_to_scope": "us-ga", "tags": { "lane": "any", "stage": "any", "region": [ "us-ga" ], "platform": "any", "topic": [ "safety.legal" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-ga" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r207_georgia_adult_business_licensing_and_zoning_207_ga_definition_adult_entertainment_establishment", "category": "Business", "title": "[Unverified - being checked] State statutory definition", "summary": "[Unverified - being checked] Georgia's statutory definition of 'adult entertainment establishment' is a place of business or commercial establishment where alcoholic beverages of any kind are sold, possessed, or consumed, providing specified adult entertainment; a private residence or rented room producing adult content for online sale to subscribers falls OUTSIDE this definition because it is not a place where patrons are charged a fee to view or contact on premises and does not sell alcohol.", "body": "Georgia's statutory definition of 'adult entertainment establishment' is a place of business or commercial establishment where alcoholic beverages of any kind are sold, possessed, or consumed, providing specified adult entertainment; a private residence or rented room producing adult content for online sale to subscribers falls OUTSIDE this definition because it is not a place where patrons are charged a fee to view or contact on premises and does not sell alcohol.\n\nWhat FindLaw (mirror of Official Code of Georgia § 15-21-201) actually says:\n\n““Adult entertainment establishment” means any place of business or commercial establishment where alcoholic beverages of any kind are sold, possessed, or consumed wherein: (A) The entertainment or activity therein consists of nude or substantially nude persons dancing with or without music or engaged in movements of a sexual nature or movements simulating sexual intercourse, oral copulation, sodomy, or masturbation; (B) The patron directly or indirectly is charged a fee or required to make a purchase in order to view entertainment or activity which consists of persons exhibiting or modeling lingerie or similar undergarments; or (C) The patron directly or indirectly is charged a fee to engage in personal contact by employees, devices, or equipment, or by personnel provided by the establishment. Such term shall include, but shall not be limited to, bathhouses, lingerie modeling studios, and related or similar activities. Such term shall not include businesses or commercial establishments which have as their sole purpose the improvement of health and physical fitness through special equipment and facilities, rather than entertainment.”\n\nNote: FindLaw page states 'Current as of March 28, 2024'; the official LexisNexis O.C.G.A. host could not be opened directly, so confidence is medium. The 2017 cross-reference to the Safe Harbor fund confirms this is the adult-entertainment article (O.C.G.A. §§ 15-21-201 to 15-21-209 et seq.). Georgia uses the term 'adult entertainment establishment', NOT 'sexually oriented business'. Cities used later in this batch: Atlanta, Columbus, Augusta.", "source_type": "official", "source_link": "https://codes.findlaw.com/ga/title-15-courts/ga-code-sect-15-21-201/", "last_verified": "2026-09-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "FindLaw (mirror of Official Code of Georgia § 15-21-201)", "evidence_quote": "“Adult entertainment establishment” means any place of business or commercial establishment where alcoholic beverages of any kind are sold, possessed, or consumed wherein: (A) The entertainment or activity therein consists of nude or substantially nude persons dancing with or without music or engaged in movements of a sexual nature or movements simulating sexual intercourse, oral copulation, sodomy, or masturbation; (B) The patron directly or indirectly is charged a fee or required to make a purchase in order to view entertainment or activity which consists of persons exhibiting or modeling lingerie or similar undergarments; or (C) The patron directly or indirectly is charged a fee to engage in personal contact by employees, devices, or equipment, or by personnel provided by the establishment. Such term shall include, but shall not be limited to, bathhouses, lingerie modeling studios, and related or similar activities. Such term shall not include businesses or commercial establishments which have as their sole purpose the improvement of health and physical fitness through special equipment and facilities, rather than entertainment.", "volatility": "low", "from_batch": "207-georgia-adult-business-licensing-and-zoning", "subject": "O.C.G.A. § 15-21-201(1) - 'adult entertainment establishment' definition", "topic": "state statutory definition", "applies_to_country": "*", "applies_to_scope": "us-ga", "tags": { "lane": "any", "stage": "any", "region": [ "us-ga" ], "platform": "any", "topic": [ "safety.legal" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-ga" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r207_georgia_adult_business_licensing_and_zoning_207_ga_licensing_state_operation_assessment", "category": "Business", "title": "[Unverified - being checked] State-level licensing/fee trigger", "summary": "[Unverified - being checked] Every 'adult entertainment establishment' as defined in O.C.G.A. § 15-21-201 must, by April 30 of each calendar year, pay the Georgia 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; this is the only state-level payment obligation found for adult entertainment establishments, and it is triggered by the statutory definition that does not reach private-residence online production.", "body": "Every 'adult entertainment establishment' as defined in O.C.G.A. § 15-21-201 must, by April 30 of each calendar year, pay the Georgia 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; this is the only state-level payment obligation found for adult entertainment establishments, and it is triggered by the statutory definition that does not reach private-residence online production.\n\nWhat FindLaw (mirror of Official Code of Georgia § 15-21-209) actually says:\n\n“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.”\n\nNote: FindLaw page states 'Current as of March 28, 2024'. Because the triggering definition (§ 15-21-201, see record 207.ga.definition.adult-entertainment-establishment) does not cover a private residence producing content for online sale, this state assessment is not triggered by that scenario on the face of the statute. Cities used later in this batch: Atlanta, Columbus, Augusta.", "source_type": "official", "source_link": "https://codes.findlaw.com/ga/title-15-courts/ga-code-sect-15-21-209/", "last_verified": "2026-09-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "FindLaw (mirror of Official Code of Georgia § 15-21-209)", "evidence_quote": "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.", "volatility": "low", "from_batch": "207-georgia-adult-business-licensing-and-zoning", "subject": "O.C.G.A. § 15-21-209(a) - state operation assessment on adult entertainment establishments", "topic": "state-level licensing/fee trigger", "applies_to_country": "*", "applies_to_scope": "us-ga", "tags": { "lane": "any", "stage": "any", "region": [ "us-ga" ], "platform": "any", "topic": [ "safety.legal" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-ga" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r207_georgia_adult_business_licensing_and_zoning_207_ga_rule_560_2_20_01", "category": "Business", "title": "[Unverified - being checked] State administrative rule implementing the assessment", "summary": "[Unverified - being checked] Georgia's administrative rule 560-2-20-.01 implements O.C.G.A. § 15-21-209 by requiring each adult entertainment establishment to file Form AE-SOA through the Georgia Tax Center by April 30 of each calendar year, paying the greater of 1 percent of the previous calendar year's Georgia gross revenue or $5,000, with no extensions permitted; penalties of 5 percent or $5 per month of non-filing apply.", "body": "Georgia's administrative rule 560-2-20-.01 implements O.C.G.A. § 15-21-209 by requiring each adult entertainment establishment to file Form AE-SOA through the Georgia Tax Center by April 30 of each calendar year, paying the greater of 1 percent of the previous calendar year's Georgia gross revenue or $5,000, with no extensions permitted; penalties of 5 percent or $5 per month of non-filing apply.\n\nWhat Rules and Regulations of the State of Georgia (Georgia Secretary of State; Fastcase designated publisher) actually says:\n\n“By April 30 of each calendar year and using Form AE-SOA, each adult entertainment establishment shall pay to the Department a state operation assessment equal to the greater of 1 percent of the previous calendar year's Georgia gross revenue or $5,000.00. The previous year's Georgia gross revenue of an adult entertainment establishment shall be determined in the same manner as Georgia gross receipts are determined pursuant to O.C.G.A. § 48-7-31 but shall always be determined on a calendar year basis regardless of the tax year of the adult entertainment establishment.”\n\nNote: Official state rules site (rules.sos.ga.gov, current through rules filed September 2, 2026 per the site homepage). Rule (2) states the term 'adult entertainment establishment' has the same meaning as in O.C.G.A. § 15-21-201. This rule operates only on entities already inside the statutory definition. Cities used later in this batch: Atlanta, Columbus, Augusta.", "source_type": "official", "source_link": "https://rules.sos.ga.gov/gac/560-2-20", "last_verified": "2026-09-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Rules and Regulations of the State of Georgia (Georgia Secretary of State; Fastcase designated publisher)", "evidence_quote": "By April 30 of each calendar year and using Form AE-SOA, each adult entertainment establishment shall pay to the Department a state operation assessment equal to the greater of 1 percent of the previous calendar year's Georgia gross revenue or $5,000.00. The previous year's Georgia gross revenue of an adult entertainment establishment shall be determined in the same manner as Georgia gross receipts are determined pursuant to O.C.G.A. § 48-7-31 but shall always be determined on a calendar year basis regardless of the tax year of the adult entertainment establishment.", "volatility": "low", "from_batch": "207-georgia-adult-business-licensing-and-zoning", "subject": "Georgia Rules & Regulations 560-2-20-.01 - Adult Entertainment State Operation Assessment", "topic": "state administrative rule implementing the assessment", "applies_to_country": "*", "applies_to_scope": "us-ga", "tags": { "lane": "any", "stage": "any", "region": [ "us-ga" ], "platform": "any", "topic": [ "safety.legal" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-ga" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r207_georgia_adult_business_licensing_and_zoning_207_ga_zoning_no_state_level", "category": "Business", "title": "[Unverified - being checked] Absence of state zoning/buffer statute", "summary": "[Unverified - being checked] A search of the Official Code of Georgia Title 15 chapter index and of the Georgia Rules and Regulations Chapter 560-2 subject index found no state-level distance, buffer, or zoning provision governing adult entertainment establishments; the only state-level provisions found are the definition (§ 15-21-201) and the state operation assessment (§ 15-21-209 and Rule 560-2-20-.01).", "body": "A search of the Official Code of Georgia Title 15 chapter index and of the Georgia Rules and Regulations Chapter 560-2 subject index found no state-level distance, buffer, or zoning provision governing adult entertainment establishments; the only state-level provisions found are the definition (§ 15-21-201) and the state operation assessment (§ 15-21-209 and Rule 560-2-20-.01).\n\nWhat FindLaw (mirror of Official Code of Georgia Title 15 chapter index) actually says:\n\n“Chapter 21. Payment and Disposition of Fines and Forfeitures\nChapter 21A. Judicial Accounting\nChapter 23. Court-Connected Alternative Dispute Resolution\nChapter 24. Sexual Assault Protocol\nChapter 25. Personal Identification Cards for Justices”\n\nNote: ABSENCE record. Indexes opened: (1) FindLaw's O.C.G.A. Title 15 chapter index (shows no adult-entertainment zoning/distance chapter; the adult-entertainment article sits inside Chapter 21 as §§ 15-21-201–209); (2) rules.sos.ga.gov/gac/560-2 subject list (19 subjects, none about zoning or buffers); search terms: 'adult entertainment', 'sexually oriented', 'buffer', 'distance'. Only these two indexes were searched; a provision could exist elsewhere in the O.C.G.A. (e.g., Title 36 counties/municipalities), so this record asserts absence only within the searched indexes. No state-level buffer statute was located; any distance/buffer rules for adult uses in Georgia appear to be municipal or county ordinances, which could not be opened for the three cities (see could_not_verify). Cities used later in this batch: Atlanta, Columbus, Augusta.", "source_type": "official", "source_link": "https://codes.findlaw.com/ga/title-15-courts/", "last_verified": "2026-09-23", "reliability": "CREATOR STRATEGY", "source_tier": "A", "source_publisher": "FindLaw (mirror of Official Code of Georgia Title 15 chapter index)", "evidence_quote": "Chapter 21. Payment and Disposition of Fines and Forfeitures\nChapter 21A. Judicial Accounting\nChapter 23. Court-Connected Alternative Dispute Resolution\nChapter 24. Sexual Assault Protocol\nChapter 25. Personal Identification Cards for Justices", "volatility": "medium", "from_batch": "207-georgia-adult-business-licensing-and-zoning", "subject": "State-level distance/buffer/zoning rule for adult entertainment establishments - absence record", "topic": "absence of state zoning/buffer statute", "applies_to_country": "*", "applies_to_scope": "us-ga", "tags": { "lane": "any", "stage": "any", "region": [ "us-ga" ], "platform": "any", "topic": [ "safety.legal" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-ga" ], "checked_utc": "20261021-123916Z" } } ] }