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 Ringgold
 Code of Ordinances
 Chapter 62. TAXATION
 Article VIII. ENERGY TAX

  § 62-354. Energy excise tax imposition, remittance and recovery.  

Latest version.

  • (a)

    The excise tax levied and collected pursuant to this article shall be imposed at the time and be recoverable as governed by O.C.G.A., § 48-13-112(c).

    (b)

    The excise tax shall be a debt of the purchaser of energy until it is paid and shall be recoverable at law in the same manner as authorized for the recovery of other debts as governed by O.C.G.A., § 48-13-112(c).

    (c)

    The dealer collecting the excise tax shall remit the excise tax to the city if the city is the governing authority imposing the excise tax as governed by O.C.G.A., § 48-13-112(c).

    (d)

    Every dealer subject to an excise tax under this article shall be liable for the excise tax at an applicable rate on the charges actually collected or the amount of the excise taxes collected from the purchasers, whichever is greater as governed by O.C.G.A., § 48-13-112(c).

(Ord. No. 2012-0924-4, § 1, 9-24-12)