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O.C.G.A. § 3-7-61 — Imposition of tax on sale of mixed drinks | Georgia Code

O.C.G.A. § 3-7-61 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 3 ALCOHOLIC BEVERAGES

Section 7. Sale of Distilled Spirits by Private Clubs, 3-7-1 through 3-7-61.

ARTICLE 4 LOCAL EXCISE TAXATION

3-7-61. Imposition of tax on sale of mixed drinks.

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.

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

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This Georgia Code resource is curated by Graham Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.