§ 6-132. Malt beverages.

There is levied an excise tax on the sale of malt beverages within the city 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; and

(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.

(Code 1989, § 3-4-1; Ord. No. 88-02-29, 2-29-1988)

State law reference

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

Charter reference

Excise taxes, § 6.14.