§ 6-131. Tax imposed on sale of drinks containing distilled spirits.

Latest version.

There is imposed upon the retail sale of drinks containing distilled spirits in the city a tax in the amount of three percent of the purchase price of the drink to the consumer. A record of each sale shall be made in writing and maintained for inspection by any authorized agent of the city.

( Ord. No. 04-2014, § 1(Exh. A), 5-28-14 )

State law reference

Local excise taxes on malt beverages, O.C.G.A. § 3-5-80; excise taxes on malt beverages to be paid by wholesale dealer, O.C.G.A. § 3-5-81; prohibition on requirement for markings on beverage containers regarding excise taxes, O.C.G.A. § 35-5-82; local excise taxes on wine, O.C.G.A. § 3-8-60.

                    
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