---
title: O.C.G.A. § 3-7-61. Imposition of tax on sale of mixed drinks.
collection: code
id: 3-7-61
cite_as: O.C.G.A. § 3-7-61 (2025)
canonical_url: https://georgiacommons.org/code/3-7-61
md_url: https://georgiacommons.org/code/3-7-61.md
text_url: https://georgiacommons.org/code/3-7-61/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=853
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/3-7.md
previous: https://georgiacommons.org/code/3-7-60.md
next: https://georgiacommons.org/code/3-8-1.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 / SALE OF DISTILLED SPIRITS BY PRIVATE CLUBS / LOCAL EXCISE TAXATION
---

# O.C.G.A. § 3-7-61. Imposition of tax on sale of mixed drinks.

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.

## History

Ga. L. 1978, p. 1155, § 4; Code 1933, § 5A-6105, enacted by Ga. L. 1980, p. 1573, § 1.