Levy of Tax on Sale of Distilled Spirits by the Package Authorized; Rate of Tax; Manner of Imposition; Imposition of Tax by Both County and Municipality Located Within County

  1. Law
  2. Georgia Code
  3. Alcoholic Beverages
  4. Distilled Spirits
  5. Excise Taxation
  6. Local
  7. Levy of Tax on Sale of Distilled Spirits by the Package Authorized; Rate of Tax; Manner of Imposition; Imposition of Tax by Both County and Municipality Located Within County

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  1. The governing authority of each municipality or county where the sale of distilled spirits by the package is permitted by Article 3 of this chapter may at its discretion levy an excise tax on the sale of distilled spirits by the package at either the wholesale or retail level, which tax shall not exceed 22› per liter of distilled spirits, excluding fortified wine, and a proportionate tax at the same rate on all fractional parts of a liter.
  2. The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by subsection (a) of this Code section shall be as provided for by each county or municipality electing to exercise the power conferred by subsection (a) of this Code section.
  3. No county excise tax shall be imposed, levied, or collected in any portion of a county in which a municipality within the county is imposing the same tax on distilled spirits sold by the package.

(Ga. L. 1937-38, Ex. Sess., p. 103, § 9; Ga. L. 1965, p. 451, § 2; Code 1933, § 5A-2703, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 37.)

OPINIONS OF THE ATTORNEY GENERAL

Exclusiveness of county regulation.

- No valid local or special law could be enacted which would give county power to tax and regulate liquor therein to exclusion of such power in municipalities within county. 1971 Op. Att'y Gen. No. U71-8.

RESEARCH REFERENCES

C.J.S.

- 48 C.J.S., Intoxicating Liquors, §§ 400 et seq., 409 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.

ARTICLE 5 SALES BY THE DRINK

Administrative Rules and Regulations.

- General provisions, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Alcohol and Tobacco Tax Unit, Subject 560-2-2.

PART 1 A

UTHORIZATION

JUDICIAL DECISIONS

Grants no authority to commissioner to license sale of alcoholic beverages for consumption on the premises. Mousetrap of Atlanta, Inc. v. Blackmon, 129 Ga. App. 805, 201 S.E.2d 330 (1973) (decided under former Ga. L. 1964, Ex. Sess., p. 771).

The phrases and words of Ga. L. 1964, Ex. Sess., p. 771, § 1 (see now O.C.G.A. § 3-4-90 et seq.) do not show any repugnance to Ga. L. 1937-38, Ex. Sess., p. 103, § 14 (see now O.C.G.A. § 3-3-20), which make the sale of any liquor on Sunday a criminal offense. Hawes v. Dinkler, 224 Ga. 785, 164 S.E.2d 799 (1968) (decided under former Ga. L. 1964, Ex. Sess., p. 771).

City is authorized to consider applications for licenses to sell liquor by the drink throughout corporate limits, even though section of city lies within county which is dry as to sale of liquor by the drink. Holcomb v. Gray, 234 Ga. 7, 214 S.E.2d 512 (1975) (decided under former Ga. L. 1964, Ex. Sess., p. 771).

OPINIONS OF THE ATTORNEY GENERAL

Time for holding elections.

- The election as to mixed drinks provided for by statute may not be held in conjunction with any other election. 1972 Op. Att'y Gen. No. U72-81.

RESEARCH REFERENCES

ALR.

- Referendum of general legislative act to people in absence of constitutional requirement in that regard, 76 A.L.R. 1053.

What amounts to "restaurant" or "restaurant business" within intoxicating liquor law, 105 A.L.R. 566.

Change of "wet" or "dry" status fixed by local option election by change of name, character, or boundaries of voting unit, without later election, 25 A.L.R.2d 863.

Power of legislative body to amend, repeal, or abrogate initiative or referendum measure, or to enact measure defeated on referendum, 33 A.L.R.2d 1118.


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