§ 6-237. Malt beverages.

(a)

There is hereby imposed on the sale of malt beverages in the city an excise tax in the sum of $0.05 per 12 ounces, and in a similar proportion for bottles, cans and containers of various sizes. The excise tax on draft beer shall be $6.00 for each container containing not more than 15½ gallons, and a like rate for fractional parts, where the beverage is sold in or from a barrel or bulk container, such beverage being commonly known as tap or draft beer.

(b)

The malt beverage excise tax is levied against and shall be paid by each licensed wholesale dealer in malt beverages in the city.

(Code 1982, § 3-4-2(a), (b))

State law reference

Excise tax on malt beverages, O.C.G.A. § 3-5-80.