Official Code of Georgia Annotated

Title 3. ALCOHOLIC BEVERAGES · Chapter 7. SALE OF DISTILLED SPIRITS BY PRIVATE CLUBS · Article 4. LOCAL EXCISE TAXATION

3-7-61. Imposition of tax on sale of mixed drinks.

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

An excise tax of not more than 3 percent may be imposed by municipalities or counties on the sale of mixed drinks where the sales by a private club are lawful.

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. 1978, p. 1155, § 4; Code 1933, § 5A-6105, 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 853; merge action: carried; file SHA-256 206dab95f27a.

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