§ 3-7-60. Levy and Amount of Tax on Sale of Distilled Spirits; Persons Required to Pay Tax; Collection of Tax
When any license is issued by the commissioner as provided in this chapter for the sale of distilled spirits within the corporate limits of any municipality, the municipality shall impose an excise tax, in addition to the excise taxes levied by the state, in the sum of 22¢ per liter on distilled spirits. In the […]
§ 3-7-61. Imposition of Tax on Sale of Mixed Drinks
An excise tax of not more than 3 percent may be imposed by municipalities or counties on the sale of mixed drinks where the sales by a private club are lawful. History. Ga. L. 1978, p. 1155, § 4; Code 1933, § 5A-6105, enacted by Ga. L. 1980, p. 1573, § 1.