§ 10-378. Excise tax on distilled spirits.

Latest version.

The city does hereby levy an excise tax of $0.22 per liter on all distilled spirits, except for fortified wines, sold by wholesaler to a retail outlet authorized to sell distilled spirits by the package and a proportionate tax on the same rate on all fractional parts of a liter. The wholesaler shall remit the tax to the city on a monthly basis.

(Code 1979, §§ 37-3.2, 37-5.3)

State law reference

Local excise tax on sale of distilled spirits, O.C.G.A. § 3-4-80.

                    
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