Official Code of Georgia Annotated

Title 3. ALCOHOLIC BEVERAGES · Chapter 13. SALE OF ALCOHOLIC BEVERAGES BY REGIONAL ECONOMIC ASSISTANCE PROJECT

3-13-3. Local taxation of alcoholic beverage sales.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

A local government shall be authorized to levy and collect any local taxes on any sale of alcoholic beverages made within its jurisdiction by a licensee as are otherwise authorized by law.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

Code 1981, § 3-13-3, enacted by Ga. L. 2008, p. 363, § 1/HB 1280.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t1-t2-t3-(v3)-2019-pdf.pdf, Volume V3, 2019 edition, page 902; merge action: carried; file SHA-256 206dab95f27a.