§ 3-14-17. Excise tax.

(a)

There is hereby levied an excise tax on the sale of malt beverages on each licensed wholesaler of malt beverages as follows:

48/7 oz. cans or bottles, $1.40 per case; 36/8 oz. cans or bottles, $1.20 per case; 24/12 oz. cans or bottles, $1.20 per case; 24/14 oz. cans or bottles, $1.40 per case; 24/16 oz. cans or bottles, $1.60 per case; 12/32 oz. cans or bottles, $1.60 per case; 24/7 oz. cans or bottles, $.70 per case; 24/8 oz. cans or bottles, $.80 per case; 12/12 oz. cans or bottles, $.60 per case; 36/7 oz. cans or bottles, $1.05 per case; 20/16 oz. cans or bottles, $1.34 per case; 3.8 gallons, $5.11 per containers; ¼ bbl., $3.00 per container, and ½ bbl., $6.00 per container.

(b)

There is hereby imposed an excise tax on the first sale or use of wine by the package in the amount of twenty-two cents ($0.22) per liter, and a proportionate tax at like rates on all fractional parts of a liter. No such tax shall be imposed, levied or collected in any portion of the county in which a municipality within the county is imposing the tax authorized by Section 3-6-60 of the Official Code of Georgia Annotated on wine sold by the package.

(c)

The excise tax provided for in subsections (a) and (b) of this section shall be imposed upon and shall be paid by the licensed wholesale dealer.

(d)

The taxes shall be paid by the dealer on or before the tenth day of the month following the calendar month in which the beverages are sold or disposed of within the county by said wholesale dealer.

(e)

Each licensee responsible for the payment of the excise tax shall file a report itemizing for the preceding calendar month the exact quantities of malt beverages, by size and type of container, sold during the month within the county. The licensee shall file the report with the county.

(f)

The wholesaler shall remit to the county on the tenth day of the month next succeeding the calendar month in which the sales were made the taxes imposed by this section.

(g)

There is hereby imposed an excise tax upon the sale of distilled spirits by the drink in the amount of three (3) percent of the charge to the public for the beverages. No such tax shall be imposed, levied, or collected in any portion of the county in which a municipality within the county is imposing the tax authorized by section 3-4-130 of the Official Code of Georgia, Annotated. The tax imposed hereby shall be collected and paid by the licensee on or before the tenth day of the month following the calendar month in which the beverages are sold. Each licensee responsible for payment of the tax shall file a monthly report at the time the tax is paid stating the total amount of charges to the public from the sale of distilled spirits during the preceding month and shall supply appropriate supporting documentation.

(Ord. No. 82-3, § XV(3), (4), 3-16-82; Ord. No. 97-01, § 4, 2-5-97)

State law reference

County excise tax on malt beverages required, Official Code of Georgia Annotated § 3-5-80; payment procedures, Official Code of Georgia Annotated § 3-5-81; county excise tax on wine authorized, Official Code of Georgia Annotated, § 3-6-60.

Cross reference

Local acts relating to licenses and taxation, Ch. 2-4.