TITLE 3 ALCOHOLIC BEVERAGES

Section 5. Malt Beverages, 3-5-1 through 3-5-90.

ARTICLE 4 EXCISE TAXATION

3-5-80. Levy and amount of tax.

Municipalities and counties permitting the sale of malt beverages shall impose an excise tax, in addition to the excise taxes levied by the state, as follows:

1. Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $6.00 on each container sold containing not more than 15 1/2 gallons and a proportionate tax at the same rate on all fractional parts of 15 1/2 gallons;
2. Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, a tax of 5› per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces.

(Ga. L. 1973, p. 328, § 1; Ga. L. 1974, p. 1447, § 1; Ga. L. 1976, p. 282, § 1; Code 1933, § 5A-4731, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 47; Ga. L. 1992, p. 6, § 3.)