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2020 Georgia Code
Title 3 - Alcoholic Beverages
Chapter 5 - Malt Beverages
Article 4 - Excise Taxation
Part 2 - Local
§ 3-5-80. Levy and Amount of Tax
Universal Citation: GA Code § 3-5-80 (2020)
Municipalities and counties permitting the sale of malt beverages shall impose an excise tax, in addition to the excise taxes levied by the state, as follows:
- 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 15 1/2 gallons and a proportionate tax at the same rate on all fractional parts of 15 1/2 gallons;
- Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, a tax of 5› per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces.
(Ga. L. 1973, p. 328, § 1; Ga. L. 1974, p. 1447, § 1; Ga. L. 1976, p. 282, § 1; Code 1933, § 5A-4731, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 47; Ga. L. 1992, p. 6, § 3.)
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