§ 15-2. Distilled spirits and wine excise tax.

(a)

Rate of levy. Except where exempted by law, there is hereby set and levied on the sale of distilled spirits and wine an excise tax in the sum of $0.22 per liter or fraction thereof.

(b)

Against whom levied. The alcoholic beverage excise tax shall be paid by each licensed wholesale dealer in alcoholic beverages in the City.

(c)

Date due and required report. The alcoholic beverage excise tax 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, and payment shall be accompanied by a report itemizing the exact quantities of alcoholic beverages sold for the preceding calendar month by size of container.

(d)

Enforcement. The tax levied by this section may be enforced by execution in the same manner as other taxes of the City, and, in addition, any failure of payment of such tax shall be grounds for revocation or refusal of the business license of the delinquent taxpayer.

(Code 1978, § 16-3)

State law reference

Levy of tax on sale of distilled spirits by the package authorized, O.C.G.A. § 3-4-80; imposition of excise tax on malt beverages, O.C.G.A. § 3-5-80; authorization to levy tax on wine, O.C.G.A. § 3-6-60.