---
title: O.C.G.A. § 3-13-3. Local taxation of alcoholic beverage sales.
collection: code
id: 3-13-3
cite_as: O.C.G.A. § 3-13-3 (2025)
canonical_url: https://georgiacommons.org/code/3-13-3
md_url: https://georgiacommons.org/code/3-13-3.md
text_url: https://georgiacommons.org/code/3-13-3/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t1-t2-t3-(v3)-2019-pdf.pdf?sfvrsn=6ea3b7a1_0#page=902
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/3-13.md
previous: https://georgiacommons.org/code/3-13-2.md
next: https://georgiacommons.org/code/3-13-4.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: ALCOHOLIC BEVERAGES / SALE OF ALCOHOLIC BEVERAGES BY REGIONAL ECONOMIC ASSISTANCE PROJECT
---

# O.C.G.A. § 3-13-3. Local taxation of alcoholic beverage sales.

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.

## History

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