---
title: O.C.G.A. § 3-4-130. Imposition of tax by municipalities authorized; rate of tax.
collection: code
id: 3-4-130
cite_as: O.C.G.A. § 3-4-130 (2025)
canonical_url: https://georgiacommons.org/code/3-4-130
md_url: https://georgiacommons.org/code/3-4-130.md
text_url: https://georgiacommons.org/code/3-4-130/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=786
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/3-4.md
previous: https://georgiacommons.org/code/3-4-111.1.md
next: https://georgiacommons.org/code/3-4-131.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 / DISTILLED SPIRITS / SALES BY THE DRINK / EXCISE TAXATION
---

# O.C.G.A. § 3-4-130. Imposition of tax by municipalities authorized; rate of tax.

(a) The governing authority of each municipality in which the sale of distilled spirits by the drink is permitted may impose, levy, and collect an excise tax upon the sale of the beverages, which tax shall not exceed 3 percent of the charge to the public for the beverages.

(b) This Code section shall not apply to the sale of fermented beverages made in whole or in part from malt or any similar fermented beverage.

## History

Ga. L. 1977, p. 744, § 1; Code 1933, § 5A-2906, enacted by Ga. L. 1980, p. 1573, § 1.