Official Code of Georgia Annotated

Title 3. ALCOHOLIC BEVERAGES · Chapter 5. MALT BEVERAGES · Article 4. EXCISE TAXATION · Part 2. LOCAL

3-5-80. Levy and amount of tax.

Active

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

Municipalities and counties permitting the sale of malt beverages shall impose an excise tax, in addition to the excise taxes levied by the state, as follows:
(1)
Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $6.00 on each container sold containing not more than 15 1/2 gallons and a proportionate tax at the same rate on all fractional parts of 15 1/2 gallons;#
(2)
Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, a tax of 5¢ per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces.#

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.

History

Ga. L. 1973, p. 328, § 1; Ga. L. 1974, p. 1447, § 1; Ga. L. 1976, p. 282, § 1; Code 1933, § 5A-4731, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 47; Ga. L. 1992, p. 6, § 3.

Read the official page (the state's PDF, opened at the page this text was read from).

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, pages 820 to 821; merge action: carried; file SHA-256 206dab95f27a.