O.C.G.A.

O.C.G.A. § 3-4-130 (2019)

Imposition of tax by municipalities authorized; rate of tax

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

(a) 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. (b) 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.

History

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

Annotations

RESEARCH REFERENCES Am. Jur. 2d. - 45 Am. Jur. 2d, Intoxicating Liquors, §§ 168, 169. 67B Am. Jur. 2d, Sales and Use Taxes, §§ 8, 34, 80 et seq., 134 et seq.. ALR. - Excise tax on foreign corpora-

tion engaged exclusively in interstate commerce measured by net income from business within the taxing state, 44 A.L.R. 1228.

Notes of Decisions

Cited in 1 case, 2001–2001 · leading case: Atlanta Hosp. Workers, Inc. v. City of Atlanta, 545 S.E.2d 49 (Ga. Ct. App. 2001).

Sort: Relevance Newest Treatment

Atlanta Hosp. Workers, Inc. v. City of Atlanta, 545 S.E.2d 49 (Ga. Ct. App. 2001). · cites it 6× “Under OCGA § 3-4-130, the governing authority of a city may impose, levy, and collect an excise tax upon the sale of distilled spirits by the drink, which tax shall not exceed three percent of the charge to the public for the beverages.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.