§ 4-73. Excise tax on wholesale alcoholic beverages.

(a)

The city by this article pursuant to O.C.G.A. § 3-4-80, does hereby levy and excise tax on the sale of alcoholic beverages by licensed wholesalers in the amount of $0.22 per liter on a proportionate tax at like rates on any fractional part of a liter on distilled spirits and alcoholic beverages (i.e., spirituous liquors), excluding fortified wine.

(b)

Every licensed wholesaler shall file a monthly report with the city administrator on a form prescribed by the city council, which form shall set forth the total quantity of distilled spirits and alcoholic beverages sold during such month, and shall have attached to it legible copies of all invoices covering said sales. Such monthly report shall be filed no later than the 15th day of the next month following the month of sale. The report shall be accompanied by a local check or cashier's check in the full amount of the tax due.

(c)

There is hereby imposed a penalty equal to ten percent of the taxes due on each licensed wholesaler who fails to file a timely report and pay the tax due. If the city administrator, with the concurrence of the city attorney, determines that the tax deficiency or any part thereof is due to fraud with intent to evade the tax, the city council may assess a penalty equal to 50 percent of the tax assessed. The failure to pay the tax provided for in this section shall constitute sufficient cause for the revocation of any license issued under this article.

(Code 1985, § 9-200(9-30))

State law reference

Penalty for failure to pay tax, O.C.G.A. § 3-3-81.