Official Code of Georgia Annotated

Title 3. ALCOHOLIC BEVERAGES · Chapter 4. DISTILLED SPIRITS · Article 5. SALES BY THE DRINK · Part 3. EXCISE TAXATION

3-4-131. Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county.

Active

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

(a)
The governing authority of each county 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)
No tax authorized by subsection (a) of the Code section may be imposed, levied, and collected in any portion of a county in which the tax provided for in Code Section 3-4-130 is being imposed, levied, and collected.#
(c)
The tax authorized by 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.#

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.

Ga. L. 1977, p. 744, § 2; Code 1933, § 5A-2907, enacted by Ga. L. 1980, p. 1573, § 1.

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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 787; merge action: carried; file SHA-256 206dab95f27a.