O.C.G.A.
O.C.G.A.

O.C.G.A. § 3-7-61 (2019)

Imposition of tax on sale of mixed drinks

✓ 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.
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An excise tax of not more than 3 percent may be imposed by municipalities or counties on the sale of mixed drinks where the sales by a private club are lawful.

History

Ga. L. 1978, p. 1155, § 4; Code 1933, § 5A-6105, enacted by Ga. L. 1980, p. 1573, § 1.

CHAPTER 8 SALE OF ALCOHOLIC BEVERAGES AT PUBLICLY OWNED FACILITIES Sec.

Regulation and taxation of sale, storage, and distribution of alcoholic beverages at airports owned or operated by counties or municipalities. Sale of malt beverages, wine, and distilled spirits at public golf courses operated by counties or municipalities. Sale of alcoholic beverages at coliseums.

Sec.

Sale of alcohol by continuing education centers. Sale of alcoholic beverages at coliseums during professional sports events [Repealed]. Technical institutes; service of alcoholic beverages; regulation and tax.