§ 6-124. Excise tax—Wholesalers.

(a)

There is imposed by the city an excise tax on the first sale or use of malt beverages in the city, as follows:

(1)

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 15½ gallons and a proportionate tax at the same rate on all fractional parts of 15½ gallons;

(2)

Where malt beverages are sold in bottles, cans or other containers, except barrel or bulk containers, a tax of five cents per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces.

(b)

There is imposed by the city an excise tax on the first sale or use of wine by the package in the city at a rate of $0.22 per liter and a proportionate tax at the same rate on all fractional parts of a liter.

(c)

There is imposed by the city an excise tax on the first sale or use of distilled spirits by the package in the city at the rate of $0.22 per liter and a proportionate tax at the same rate on all fractional parts of a liter.

(d)

The excise taxes provided for in this section shall be imposed upon and paid by the licensed wholesale dealer. Such taxes shall be paid on or before the tenth day of the month following the month in which the alcoholic beverages are sold or disposed of by the wholesaler within the city. Remittances shall be accompanied by completed forms as prescribed or authorized by the city manager, or in accordance with O.C.G.A. § 3-5-81 for wholesale dealers of malt beverages.

(Ord. No. 2012-0611-2, § 1, 6-11-12)