Imposition of Tax by Municipalities Authorized; Rate of Tax

  1. Law
  2. Georgia Code
  3. Alcoholic Beverages
  4. Distilled Spirits
  5. Sales by the Drink
  6. Imposition of Tax by Municipalities Authorized; Rate of Tax

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  1. The governing authority of each municipality in which the sale of distilled spirits by the drink is permitted may impose, levy, and collect an excise tax upon the sale of the beverages, which tax shall not exceed 3 percent of the charge to the public for the beverages.
  2. This Code section shall not apply to the sale of fermented beverages made in whole or in part from malt or any similar fermented beverage.

(Ga. L. 1977, p. 744, § 1; Code 1933, § 5A-2906, enacted by Ga. L. 1980, p. 1573, § 1.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 45 Am. Jur. 2d, Intoxicating Liquors, §§ 168, 169. 67B Am. Jur. 2d, Sales and Use Taxes, §§ 8, 34, 80 et seq., 134 et seq..

ALR.

- Excise tax on foreign corporation engaged exclusively in interstate commerce measured by net income from business within the taxing state, 44 A.L.R. 1228.


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