TITLE 3 ALCOHOLIC BEVERAGES

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

ARTICLE 5 SALES BY THE DRINK

3-4-132. Manner of imposition, payment, and collection of tax.

The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections 3-4-130 and 3-4-131.

(Ga. L. 1977, p. 744, § 3; Code 1933, § 5A-2908, enacted by Ga. L. 1980, p. 1573, § 1.)