§ 6-155. Excise taxes.

(a)

There is imposed upon the sale of mixed drinks in the city a tax in the amount of three percent of the purchase price of the mixed drink to the consumer. A record of each sale will be made in writing and maintained for inspection by any authorized agent of the city. In addition, there is hereby levied and imposed upon the sale of distilled spirits within the city a specific excise tax in the amount of $0.22 per liter.

(b)

Every consumption on the premises licensee shall collect the tax imposed by this article from purchasers of distilled spirits by the drink. The licensee shall furnish such information as may be required by the city to facilitate the collection of the tax.

(c)

If requested by the purchaser, a consumption on the premises licensee shall give to the purchaser a receipt on which the purchase price and the tax imposed by this article shall be itemized separately. In all cases where the purchase is by deferred payment or credit, the licensee becomes liable for the collection and payment of the tax at the time of delivery of the drink to the purchaser.

(d)

Each licensee, or the licensee's respective wholesaler as their designated agent, shall pay over the amount of taxes collected and coming due under this article in any calendar month to the city not later than the tenth day of the following calendar month.

(e)

On or before the twentieth day of each month, a return for the preceding month and state Form ST-3 shall be filed with the city clerk or the clerk's designee by each licensee liable for the payment of tax under this division. Returns shall be in such form as the city may specify and shall show the licensee's gross receipts from the sale of distilled spirits by the drink and the amount of taxes collected or coming due thereon. Any amounts collected in excess of three percent of the taxable sales shall be reported and paid to the city. Any misstatement or concealment of fact in reports or applications shall be grounds for revocation of the license issued and shall make the applicant or licensee liable to prosecution for perjury under the laws of the state.

(f)

Licensees shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due, if said amount is not delinquent at the time of payment. The rate of deduction shall be the same rate authorized for deductions from state sales and use tax under O.C.G.A. § 48-8-50.

( Ord. No. 041816 , § 1, 4-18-2016)