Código Oficial de Georgia Anotado

Título 3. ALCOHOLIC BEVERAGES · Capítulo 4. DISTILLED SPIRITS · Artículo 5. SALES BY THE DRINK · Parte 3. EXCISE TAXATION

3-4-131. Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

(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.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

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

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t1-t2-t3-(v3)-2019-pdf.pdf, Volumen V3, edición 2019, página 787; acción de fusión: carried; SHA-256 del archivo 206dab95f27a.