§ 6-238. Wine.

Latest version.

(a)

There is hereby imposed on the sale of wine in the city an excise tax at the rate of $0.22 per liter, and a proportional tax at like rates on all fractional parts of a liter.

(b)

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

(Code 1982, § 3-4-2(c), (d))

State law reference

Excise tax on wine, O.C.G.A. § 3-6-60.

                    
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