Ir al contenido
Georgia Commons

Código Oficial de Georgia Anotado

Título 3. ALCOHOLIC BEVERAGES · Capítulo 5. MALT BEVERAGES · Artículo 4. EXCISE TAXATION · Parte 2. LOCAL

3-5-81. Payment of tax by wholesale dealers generally; time of payment; reports by dealers as to quantities of beverages sold.

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.

  1. (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.#

  2. (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.#

  3. (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.#

  4. (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.#

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.

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).

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 821; acción de fusión: carried; SHA-256 del archivo 206dab95f27a.