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O.C.G.A. § 3-13-3 — Local taxation of alcoholic beverage sales | Georgia Code

O.C.G.A. § 3-13-3 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 3 ALCOHOLIC BEVERAGES

Section 13. Sale of Alcoholic Beverages by Regional Economic Assistance Project, 3-13-1 through 3-13-4.

ARTICLE 2 HOTELS AND MOTELS

3-13-3. Local taxation of alcoholic beverage sales.

A local government shall be authorized to levy and collect any local taxes on any sale of alcoholic beverages made within its jurisdiction by a licensee as are otherwise authorized by law.

(Code 1981, §3-13-3, enacted by Ga. L. 2008, p. 363, § 1/HB 1280.)

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