§ 10-376. Excise tax on malt beverages.

(a)

The city does hereby levy a tax on the sale of beer and malt beverages of $0.05 per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces sold by wholesalers to retail package outlets in the city.

(b)

Further, there is also levied by the city an excise tax on tap or draught beer of $6.00 per each container sold by wholesalers to retail package outlets in the city and containing not more than 15½ gallons and a like rate for fractional parts where the draught beer is sold in or from barrel or bulk containers. The wholesaler shall remit these taxes to the city on a monthly basis.

(Code 1979, §§ 37-2.2, 37-5.3)

State law reference

Local excise tax on sale of malt beverages, O.C.G.A. § 3-5-80.