§ 70-81. Levied.

(a)

Pursuant to O.C.G.A. §§ 3-5-80 and 3-6-60, in addition to excise taxes levied by the state, the following excise tax is levied:

(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.

(3)

Where wine is first sold or used by the package, a tax of $0.22 per liter and a proportionate tax at the same rate on all fractional parts of a liter.

(b)

The excise taxes imposed in this section shall be paid at least quarterly, and the records of the individual or business selling malt beverages or wine may be audited at any time upon request by the city official responsible for the collection of the tax.

(Ord. No. 92-003, 11-16-1992)