§ 10-109. Malt beverages and wines.

There is hereby imposed an excise tax on the sale of malt beverages and wines, at retail and wholesale, as follows:

(1)

Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $6.00 on each container sold containing not more than 15½ gallons and a proportionate tax at the same rate on all fractional parts of 15½ gallons.

(2)

Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, a tax of $0.05 per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces.

(3)

There is hereby imposed an excise tax, on the first sale or use of wine by the package, of $0.22 per liter, and a proportionate tax at the same rate on all fractional parts of a liter for sales by-the-drink, subject to State law exemptions.

(Ord. No. 0-41-02, §§ 1, 2, 9-19-02)

State law reference

Similar provisions—O.C.G.A. §§ 3-6-60, 3-5-80.