§ 6-236. Distilled spirits.

(a)

There is hereby imposed an excise tax upon all distilled spirits purchased by persons holding retail distilled spirits licenses at the rate of $0.22 per liter, and a proportionate tax at a like rate on all fractional parts of a liter.

(b)

The excise tax shall be collected by all wholesale dealers selling distilled spirits to persons holding retail licenses, and shall be paid by the wholesale dealers to the city clerk by the tenth of each month, based upon the liters of distilled spirits sold during the previous month. Interest shall accrue on late payments at the rate of nine percent per annum. The wholesale dealers shall keep true and correct records of all sales and shipments. The monthly remittance shall be accompanied by a sworn statement showing the type, volume and price of distilled spirits sold to each retail licensee.

(Code 1982, § 3-4-1)

State law reference

Levy of tax on sale of distilled spirits by the package, O.C.G.A. § 3-4-80.