§ 4-25. Distilled spirits excise tax.

(a)

There is hereby levied an excise tax computed at the rate of twenty-two cents ($0.22) per liter which shall be paid to the mayor and city council on all distilled spirits sold in the city. Such tax shall be paid to the governing authority by the wholesaler on all distilled spirits sold to retail dealers in the city as follows:

(1)

Each wholesaler selling, shipping, or in any way delivering distilled spirits to any retail dealer, shall collect the excise tax at the time of delivery to each retail dealer on or before the tenth day of the month following.

(2)

The twenty-two cents ($0.22) per liter rate shall be prorated so that all containers of distilled spirits shall be taxed on the basis of twenty-two cents ($0.22) per liter. It shall be unlawful for any wholesaler to sell, ship or deliver in any manner any distilled spirits to a retail dealer without collecting the tax. It shall be unlawful for any retail dealer to possess, own, hold, store, display, or sell any distilled spirits on which such tax has not been paid.

(b)

In addition, there is hereby an excise tax computed at the rate of three (3) percent of the charge to the public on sales of distilled spirits by the drink made by pouring outlets. This tax shall not apply to the sale of fermented beverages made in whole or in part from malt or any similar fermented beverage. Such tax shall be paid to the governing authority by the pouring licensee on all distilled spirits sold to customers by the drink in the city on or before the tenth day of the month following such sales. It shall be unlawful for any pouring licensee to fail to pay such excise tax. Pouring licensees collecting the excise tax authorized in this subsection 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 the amount is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deduction from state tax under O.C.G.A. title 48, ch. 8 [§§ 48-8-1 et seq.].

(Ord. No. 81-05, § I, 10-6-05)