§ 10-24. Taxes.

(a)

No beer shall be sold in the county by any wholesaler or retailer unless and until a tax of $0.05 for each can or bottle containing 12 ounces, or proportionately thereof, so as to graduate the tax on bottles, cans, kegs and barrels or various sizes, has been paid.

(b)

No wine shall be sold in the county by any wholesaler or retailer unless and until a tax of $0.22 per liter and a proportionate tax at the same rate on all fractional parts of a liter has been paid.

(c)

Every wholesaler is charged with the duty of paying the excise taxes on beer and wine provided for in this section. The taxes shall be paid on or before the tenth day of the month following the calendar month in which the beverages are sold or disposed of within the county by the wholesale dealer.

(Res. of 3-4-1960; Res. of 2-19-1973; Amd. of 11-11-2002)

State law reference

Local excise taxes on malt beverages, O.C.G.A. § 3-5-80; excise taxes on malt beverages to be paid by wholesale dealer, O.C.G.A. § 3-5-81; prohibition on requirement for markings on beverage containers regarding excise taxes, O.C.G.A. § 35-5-82; local excise taxes on wine, O.C.G.A. § 3-6-60.