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2018 Georgia Code 3-4-130 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 3-4-130 Case Law from Google Scholar Amendments to OCGA 3-4-130

TITLE 3 ALCOHOLIC BEVERAGES

Section 4. Distilled Spirits, 3-4-1 through 3-4-180.

ARTICLE 5 SALES BY THE DRINK

3-4-130. Imposition of tax by municipalities authorized; rate of tax.

  1. The governing authority of each municipality in which the sale of distilled spirits by the drink is permitted may impose, levy, and collect an excise tax upon the sale of the beverages, which tax shall not exceed 3 percent of the charge to the public for the beverages.
  2. This Code section shall not apply to the sale of fermented beverages made in whole or in part from malt or any similar fermented beverage.

(Ga. L. 1977, p. 744, § 1; Code 1933, § 5A-2906, enacted by Ga. L. 1980, p. 1573, § 1.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 45 Am. Jur. 2d, Intoxicating Liquors, §§ 203, 204. 68 Am. Jur. 2d, Sales and Use Taxes, §§ 8, 36, 87, 129.

ALR.

- Excise tax on foreign corporation engaged exclusively in interstate commerce measured by net income from business within the taxing state, 44 A.L.R. 1228.

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