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§ 3-4-80. 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

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¢ […]

§ 3-4-160. Municipalities in Wet Counties

Except as provided in subsection (c) of this Code section, any municipality which lies wholly or partially within a county which has approved in a county-wide referendum the manufacture, sale, or distribution of distilled spirits as provided in Article 3 of this chapter may, by ordinance or resolution and without the necessity of conducting a […]

§ 3-4-26. Display of Advertisement or Information Regarding Prices of Distilled Spirits in Visible Places; Sales Below Cost Prohibited; Exceptions Authorized

No person holding a retail dealer’s license to deal in distilled spirits by the package shall display any advertisement of or information regarding the price or prices of any distilled spirits in any show window or other place visible from outside the licensee’s place of business. No person licensed to sell distilled spirits by the […]

§ 3-4-41. Petition for Referendum; Notice of Call for Referendum

A referendum election to authorize the issuance of licenses for the package sale of distilled spirits may be initiated upon an ordinance or resolution from the governing authority of any municipality or county or upon a written petition containing the signatures of at least 20 percent of the registered and qualified voters of any municipality […]

§ 3-4-42. Form of Ballots for Referendum Election

The ballot used in any referendum election held pursuant to Code Section 3-4-41 shall have written or printed thereon: Click to view Those desiring to vote in favor of the issuance of the licenses shall vote “Yes.” Those desiring to vote against the issuance of the licenses shall vote “No.” “( ) YES Shall the […]

§ 3-4-43. Applicability of General Election Laws

County elections shall be held according to Chapter 2 of Title 21, the “Georgia Election Code,” and may be held as a special election or at the time of holding any other special or general primary or special or general election in the county. Municipal elections shall be held according to Chapter 2 of Title […]

§ 3-4-44. Certification of Results; Payment of Expenses

It shall be the duty of the election superintendent of the county or the municipality, as the case may be, to canvass the returns and declare and certify the results of the election to the Secretary of State. The expense for the election shall be borne by the county or the municipality conducting the election. […]