§ 4-74. Excise tax on distilled spirits by the drink.

(a)

The city, pursuant to O.C.G.A. § 3-4-130, does hereby levy an excess tax on the sale of alcoholic beverages by the drink at a rate equal to three percent of charge made by the licensed dealer to the public for the beverage sold. The tax levied by this section shall not apply to the sale of fermented beverages made in whole or in part from malt or any similar fermented beverage.

(b)

The excise tax provided for in this section shall be imposed upon and paid by the licensed retail dealer of distilled spirits by the drink. The tax shall be paid on or before the 20th day of the month following the calendar month in which the beverages are sold or disposed of. Each licensee responsible for the payment of the excise tax shall file a report with the city administrator containing such information as may be required by the city administrator in order to calculate the tax due.

(c)

The failure to file the report or pay the tax shall subject licensed consumption dealer to a penalty comparable to that set out in section 4-73(c).

(Code 1985, § 9-200(9-31))