§ 3-66. Imposed.

(a)

Except as provided in subsection (b) of this section, there is hereby levied and imposed upon each wholesale dealer selling malt beverages within the city an excise tax in the amount of five cents ($0.05) per twelve (12) ounces and a proportionate tax at the same rate on all fractional parts of twelve (12) ounces of malt beverages sold by such wholesale dealer within the city.

(b)

All malt beverages sold in or from a barrel or bulk container and being commonly known as tap or draft beer shall not be subject to the excise tax provided for in subsection (a) of this section. There is hereby imposed upon each wholesale dealer selling malt beverages within the city an excise tax of six dollars ($6.00) for each barrel or bulk container having a capacity of fifteen and one-half (15½) gallons sold by such wholesale dealer within the city and at a like rate for fractional parts thereof.

(c)

The excise taxes provided for in this section shall be in addition to any license fee, tax, or charge which may now or in the future be imposed upon the business of selling malt beverages at retail or wholesale, within the corporate limits of the city.

(Ord. of 7-23-91, § 3-11)

State law reference

Local excise tax required, O.C.G.A. § 3-5-80.