---
title: O.C.G.A. § 3-5-81. Payment of tax by wholesale dealers generally; time of payment; reports by dealers as to quantities of beverages sold.
collection: code
id: 3-5-81
cite_as: O.C.G.A. § 3-5-81 (2025)
canonical_url: https://georgiacommons.org/code/3-5-81
md_url: https://georgiacommons.org/code/3-5-81.md
text_url: https://georgiacommons.org/code/3-5-81/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=821
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/3-5.md
previous: https://georgiacommons.org/code/3-5-80.md
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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 / MALT BEVERAGES / EXCISE TAXATION / LOCAL
---

# O.C.G.A. § 3-5-81. Payment of tax by wholesale dealers generally; time of payment; reports by dealers as to quantities of beverages sold.

(a) The excise taxes provided for in this part shall be imposed upon and shall be paid by the licensed wholesale dealer in malt beverages; provided, however, that such taxes shall be imposed upon and shall be paid by the licensed brewer for malt beverages served or sold by the brewer directly to the public pursuant to Code Section 3-5-24.1.

(b) The taxes shall be paid on or before the tenth day of the month following the calendar month in which the beverages are sold or disposed of within the particular municipality or county.

(c) Each licensee responsible for the payment of the excise tax shall file a report itemizing for the preceding calendar month the exact quantities of malt beverages, by size and type of container, sold during the month within each municipality or county. The licensee shall file the report with each municipality or county wherein the beverages are sold by the licensee.

(d) The licensee shall remit to the municipality or county on the tenth day of the month following the calendar month in which the sales were made the tax imposed by the municipality or county.

## History

Ga. L. 1973, p. 328, § 1; Ga. L. 1974, p. 1447, § 1; Ga. L. 1976, p. 282, § 1; Code 1933, § 5A-4732, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 2017, p. 406, § 11/SB 85.

The 2017 amendment, effective September 1, 2017, added the proviso at the end of subsection (a); deleted ‘‘by the wholesale dealer’’ following ‘‘or county’’ at the end of subsection (b); and substituted ‘‘licensee’’ for ‘‘wholesaler’’ near the beginning of subsection (d).