---
title: O.C.G.A. § 3-4-131. Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county.
collection: code
id: 3-4-131
cite_as: O.C.G.A. § 3-4-131 (2025)
canonical_url: https://georgiacommons.org/code/3-4-131
md_url: https://georgiacommons.org/code/3-4-131.md
text_url: https://georgiacommons.org/code/3-4-131/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=787
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/3-4-130.md
next: https://georgiacommons.org/code/3-4-132.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. § 3-4-131. Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county.

(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.

## History

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