§ 3-4-130. Imposition of Tax by Municipalities Authorized; Rate of Tax
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. This Code section shall not apply to […]
§ 3-4-131. Imposition of Tax by Counties Authorized; Rate of Tax; Taxation by Both County and Municipality Located Within County
The governing authority of each county 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. No tax authorized by subsection (a) of […]
§ 3-4-132. Manner of Imposition, Payment, and Collection of Tax
The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections 3-4-130 and 3-4-131. History. Ga. L. 1977, p. 744, § […]
§ 3-4-133. Allowance and Reimbursement to Dealers Collecting Tax of Percentage of Tax Due
Dealers collecting the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due, if the amount is not delinquent at the time of payment. The rate of […]