§ 3-7-42. Calling of Special Elections Upon Presentation of Petitions by Voters; Rules and Regulations; Frequency; Procedure for Calling and Conduct of Elections for Purpose of Nullifying Previous Election Results; Approval of Licenses
Upon the presentation of a petition to the election superintendent of a county or municipality, which petition must be signed by at least 25 percent of the registered voters of such county or municipality who were qualified to vote at the general election immediately preceding the presentation of the petition, the election superintendent shall call […]
§ 3-7-43. Issuance of Alcoholic Beverage Licenses to Private Clubs by Governing Authorities of Certain Counties and Municipalities; Privileges Conferred by Licenses; Rules and Regulations; Sale by Wholesalers to Licensees
As used in this Code section, the term “bona fide private club” shall be defined as provided in Code Section 3-7-1. The governing authority of each county having a population of not less than 36,800 nor more than 36,990 according to the United States decennial census of 1980 or any future such census in which […]
§ 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.
§ 3-8-1. Regulation and Taxation of Sale, Storage, and Distribution of Alcoholic Beverages at Airports Owned or Operated by Counties or Municipalities
The issuance of licenses for the package sale, sale by the drink, storage, and distribution of alcoholic beverages within the boundaries of any airport owned or operated, or both, by a county or municipality may be approved by a proper resolution or ordinance of the county or municipal governing authority owning or operating the airport. […]
§ 3-6-50. Levy and Amount of Tax
There shall be levied and imposed on the first sale, use, or final delivery within this state of all table wines an excise tax in the amount of 11¢ per liter and a proportionate tax at the same rate on all fractional parts of a liter. There shall be imposed upon the importation for use, […]
§ 3-8-2. Sale of Malt Beverages, Wine, and Distilled Spirits at Public Golf Courses Operated by Counties or Municipalities
The Department of Natural Resources or any county or municipality operating a public golf course and offering food or drink for retail sale as an incident to the operation of the golf course may sell at retail malt beverages, wine, and distilled spirits by the drink as an incident to the operation of the golf […]
§ 3-6-60. Levy and Amount of Tax Generally; Rate of Tax; Manner of Imposition, Payment, and Collection; Imposition of Tax by Both County and Municipality Located Within County
The governing authority of each municipality or county where the sale of wine is permitted by this chapter, at its discretion, may levy an excise tax on the first sale or use of wine by the package, which tax shall not exceed 22¢ per liter and a proportionate tax at the same rate on all […]
§ 3-8-3. Sale of Alcoholic Beverages at Coliseums
As used in this Code section, the term: “Coliseum” means any multiuse coliseum-type facility which has a seating capacity of 9,000 or more and which is a project of a coliseum authority, together with related buildings, facilities, and extensions of the project. “Coliseum authority” means any public coliseum authority created by law in any county […]
§ 3-6-70. Exemptions From Tax
The taxes imposed by this article shall not be levied with respect to: Wine sold to and used by established and recognized churches and synagogues for use in sacramental services only; Any sale of wine which is exempt from taxation by the state under the Constitution of the United States; or Wine sold to persons […]