§ 6-3. Excise tax—Malt beverages.

(a)

There is hereby levied and imposed upon the sale of malt beverages within the city, a specific excise tax as follows:

(1)

Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $6.00 on each container sold containing not more than 15½ gallons and a proportionate tax at the same rate on all fractional parts of 15½ gallons;

(2)

Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, a tax of $0.05 per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces.

(b)

The excise taxes provided for in this section shall be imposed upon and shall be paid by the licensed wholesale dealer in malt beverages. Each wholesale dealer selling malt beverages within the city shall file a report with the city by the tenth day of each month showing for the preceding calendar month the exact quantities of malt beverages by size and type of container, sold during the month within the city. Each such wholesale dealer shall remit to the city by the tenth day of the month next succeeding the calendar month in which such sales were made, the amount of excise tax due in accordance with this section.

(c)

Wholesale dealers failing to remit excises taxes due and payable to the city as outlined in subsection (b) of this section shall be charged a ten-percent penalty and interest shall accrue at the rate of one percent per month (12 percent per annum) until all fees are collected by the city.

(Ord. No. 091916B , § 1, 9-19-2016)

State law reference

Local excise tax on malt beverages required, O.C.G.A. § 3-5-80.