§ 3-5-61. Exemptions From Tax
The taxes imposed by paragraphs (1) and (2) of Code Section 3-5-60 are not levied with respect to: Malt beverages sold to persons outside this state for resale or consumption outside this state; or Malt beverages sold to stores or canteens located on United States military reservations. History. Ga. L. 1935, p. 73, § 5; […]
§ 3-5-80. Levy and Amount of Tax
Municipalities and counties permitting the sale of malt beverages shall impose an excise tax, in addition to the excise taxes levied by the state, as follows: Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $6.00 on each container sold containing […]
§ 3-5-81. Payment of Tax by Wholesale Dealers Generally; Time of Payment; Reports by Dealers as to Quantities of Beverages Sold
The excise taxes provided for in this part shall be imposed upon and shall be paid by the licensed wholesale dealer in malt beverages; provided, however, that such taxes shall be imposed upon and shall be paid by the licensed brewer for malt beverages served or sold by the brewer directly to the public pursuant […]
§ 3-5-82. Requirement of Markings on Containers
No decal, stamp, or other marking shall be required on malt beverage containers designating the particular municipality or county in which a sale of malt beverages is made or in which resides a licensed retailer to whom the beverages are delivered. History. Ga. L. 1973, p. 328, § 1; Ga. L. 1974, p. 1447, § […]
§ 3-5-83. Use of Excess Tax Revenues by Consolidated Governments and Certain Counties
Any tax revenue realized pursuant to this part by a consolidated government existing on July 1, 1981, which is in excess of the amount levied locally on December 1, 1972, shall be used to construct a convention center or to pay for the operation of a convention center. Any tax revenue realized pursuant to this […]
§ 3-5-84. Enforcement of Part
This part shall be enforced by the commissioner or by any municipality or county permitting the sale of malt beverages within its boundaries, especially with regard to collection and payment of the taxes provided for by this part. History. Ga. L. 1973, p. 328, § 1; Ga. L. 1974, p. 1447, § 1; Ga. L. […]
§ 3-5-90. Malt Beverages Containing Less Than One-Half of 1 Percent Alcohol by Volume
Malt beverages which contain less than one-half of 1 percent alcohol by volume shall not be subject to any tax levied under this title or any tax levied pursuant to authority granted by this title. History. Code 1981, § 3-5-90 , enacted by Ga. L. 1987, p. 562, § 1.
§ 3-5-60. Levy and Amount of Tax
There is levied and imposed on the first sale, use, or possession within this state of malt beverages the following taxes: Where malt beverages are sold in or from a barrel or bulk container, such malt beverages being commonly known as tap or draft beer, an excise tax of $10.00 on each container sold containing […]