Georgia Statutes

§ 3-13-3 — Local taxation of alcoholic beverage sales

Georgia § 3-13-3

JurisdictionGeorgia

Title3

This text of Georgia § 3-13-3 (Local taxation of alcoholic beverage sales) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 3-13-3 (2026).

Text

A local government shall be authorized to levy and collect any local taxes on any sale of alcoholic beverages made within its jurisdiction by a licensee as are otherwise authorized by law.

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Legislative History

Added by 2008 Ga. Laws 505,§ 1, eff. 7/1/2008.

Nearby Sections

15

§ 3-1-1

§ 3-1-2

§ 3-1-3

Use of existing forms and filings relating to licenses or taxes

§ 3-1-4

Penalty for violations of provisions of title

§ 3-1-5

Posting of warning by retailer that consumption of alcohol during pregnancy is dangerous

§ 3-10-1

Scope of chapter

§ 3-10-10

Existence of property rights in distilled spirits or vessels kept or used in violation of chapter; contraband

§ 3-10-11

Contraband apparatus and appliances; existence of property rights therein; summary destruction of contraband; governing procedure for forfeiture of vehicles, boats, and vessels

§ 3-10-12

Raw materials or substances, fixtures, implements, or apparatus used or intended for use in unlawful distillation or manufacture of distilled spirits declared contraband; property rights in contraband; governing procedures for seizure and forfeiture

§ 3-10-13

Duties of district attorneys as to investigation and prosecution of violations of chapter; duties of sheriffs

§ 3-10-14

Evidence as to color, odor, appearance, and taste of beverage manufactured, sold, or disposed of by defendant; burden of proof when defendant claims beverage not a distilled spirit

§ 3-10-15

Penalty for violations of provisions of chapter

§ 3-10-2

Sale, exchange, or other possession of distilled spirits

§ 3-10-3

Keeping of distilled spirits in building not exclusively used for dwelling deemed prima-facie evidence of possession for sale or distribution

§ 3-10-4

Quantities of distilled spirits which may be lawfully possessed

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Bluebook (online)

Georgia § 3-13-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/3-13-3.