§ 4-75. Excise tax on malt beverages.

(a)

The city pursuant to O.C.G.A. § 3-5-80(1) does hereby levy an excise tax on the sale of malt beverages, commonly known as tap or draft beer, which is sold in or from a barrel or bulk container, at a rate equal to $6.00 on each container sold containing not more than 15½ gallons on a proportionate tax at the same rate of all fractional parts of 15½ gallons.

(b)

The city pursuant to O.C.G.A. § 3-5-80(2) does hereby levy an excise tax on the sale of malt beverages, sold in bottles, cans and other containers, except barrel or bulk containers, at a rate equal to five cents per 12 ounces and proportionate tax at the same rate on all fractional parts of 12 ounces.

(Code 1985, § 9-200(9-32))

State law reference

When wholesaler to pay tax, O.C.G.A. § 3-5-81.