§ 6-135. Same—Consumption.

Latest version.

There is levied an excise tax on the sale of distilled spirits by the drink in the amount of three percent of the charge to the public for the beverage. This tax does not apply to the sale of fermented beverages.

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

State law reference

Authority to impose excise tax on distilled spirits by the drink, O.C.G.A. § 3-4-130.

Charter reference

Excise taxes, § 6.14.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');