TITLE 3 ALCOHOLIC BEVERAGES

Section 6. Wine, 3-6-1 through 3-6-71.

ARTICLE 4 EXCISE TAXATION

3-6-60. Levy and amount of tax generally; rate of tax; manner of imposition, payment, and collection; imposition of tax by both county and municipality located within county.

1. The governing authority of each municipality or county where the sale of wine is permitted by this chapter, at its discretion, may levy an excise tax on the first sale or use of wine by the package, which tax shall not exceed 22› per liter and a proportionate tax at the same rate on all fractional parts of a liter.
2. The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by subsection (a) of this Code section shall be as provided for by each county or municipality electing to exercise the power conferred by subsection (a) of this Code section.
3. No county excise tax shall be imposed, levied, or collected in any portion of a county in which a municipality within the county is imposing the same tax on wine sold by the package.

(Code 1933, § 5A-5731, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 54.)

PART 3 E XEMPTIONS