§ 6-181. Sale of drinks containing distilled spirits.  


Latest version.
  • (a)

    Imposed. There is imposed upon the retail sale of drinks containing distilled spirits in the city a tax in the amount of three percent of the purchase price of the drink to the consumer. A record of each sale shall be made in writing and maintained for inspection by any authorized agent of the city.

    (b)

    Licensee to collect and remit. Every consumption on the premises licensee shall collect the tax imposed by this section from purchasers of drinks containing distilled spirits. The licensee shall furnish such information as may be required by the revenue division of the city to facilitate the collection of the tax.

    (c)

    Customer receipts; credit sales. 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 section 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)

    Payment and returns by licensee.

    (1)

    Each licensee 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 20th day of the following calendar month.

    (2)

    On or before the 20th day of each month, a return for the preceding month shall be filed with the revenue division of the city by each licensee liable for the payment of tax under this article. Returns shall be in such form as the city may specify and shall show the licensee's gross receipts from the sale of drinks containing distilled spirits 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.

    (3)

    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. 2007-09-54, § 3(7.8.1—7.8.4), 9-18-2007)

State law reference

Excise tax on sales of distilled spirits by the drink, O.C.G.A. § 3-4-130 et seq.