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2006 Georgia Code - 3-4-131
3-4-131. (a) The governing authority of each county in
which the sale of distilled spirits by the drink is permitted may
impose, levy, and collect an excise tax upon the sale of the
beverages, which tax shall not exceed 3 percent of the charge to
the public for the beverages. (b) No tax authorized by subsection (a) of the
Code section may be imposed, levied, and collected in any portion
of a county in which the tax provided for in Code Section 3-4-130
is being imposed, levied, and collected. (c) The tax authorized by this Code section
shall not apply to the sale of fermented beverages made in whole or
in part from malt or any similar fermented beverage.
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