The Nature of the Permit Fee
Budgeting a gambling project begins with the one-time payment that a permit seeker pays to the state for the right to commence the activity. Under the second article of the Law of Georgia on License and Permit Fees, a license/permit fee is a one-time mandatory payment into the central budget of Georgia or into the budget of the respective autonomous republic (where the permit is issued by the government organ of the Autonomous Republic of Adjara or Abkhazia), paid by the license/permit seeker in the amount established by law.
An important exception to this one-time character concerns gambling permits: it is precisely for them that the law allows annual payment, which means that a gambling operator's fee planning must be built not on the logic of a one-off expense but on the logic of a multi-year tax burden.