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the Georgia Code
2006 Georgia Code - 3-4-80
3-4-80. (a) The governing authority of each municipality
or county where the sale of distilled spirits by the package is
permitted by Article 3 of this chapter may at its discretion levy
an excise tax on the sale of distilled spirits by the package at
either the wholesale or retail level, which tax shall not exceed
22¢ per liter of distilled spirits, excluding fortified wine,
and a proportionate tax at the same rate on all fractional parts of
a liter. (b) The rate of
taxation, the manner of its imposition, payment, and collection,
and all other procedures related to the tax authorized by
subsection (a) of this Code section shall be as provided for by
each county or municipality electing to exercise the power
conferred by subsection (a) of this Code section.
(c) No county excise tax shall be
imposed, levied, or collected in any portion of a county in which a
municipality within the county is imposing the same tax on
distilled spirits sold by the package.
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