2021 Georgia Code
Title 3 - Alcoholic Beverages
Chapter 4 - Distilled Spirits
Article 4 - Excise Taxation
Part 2 - Local
§ 3-4-80. Levy of Tax on Sale of Distilled Spirits by the Package Authorized; Rate of Tax; Manner of Imposition; Imposition of Tax by Both County and Municipality Located Within County

1. 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.
2. 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.
3. 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.

(Ga. L. 1937-38, Ex. Sess., p. 103, § 9; Ga. L. 1965, p. 451, § 2; Code 1933, § 5A-2703, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 37.)

OPINIONS OF THE ATTORNEY GENERAL

Exclusiveness of county regulation.

- No valid local or special law could be enacted which would give county power to tax and regulate liquor therein to exclusion of such power in municipalities within county. 1971 Op. Att'y Gen. No. U71-8.

RESEARCH REFERENCES

C.J.S.

- 48 C.J.S., Intoxicating Liquors, §§ 400 et seq., 409 et seq.

- Excise tax on foreign corporation engaged exclusively in interstate commerce measured by net income from business within the taxing state, 44 A.L.R. 1228.