Georgia § 3-4-131 Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county

Georgia Statutes

§ 3-4-131 — Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county

Georgia § 3-4-131

Title3

This text of Georgia § 3-4-131 (Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county) 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. § 3-4-131 (2026).

Text

(a)The governing authority of each county in which the sale of distilled spirits by the drink is permitted may impose, levy, and collect an excise tax upon the sale of the beverages, which tax shall not exceed 3 percent of the charge to the public for the beverages.

(b)No tax authorized by subsection (a) of the Code section may be imposed, levied, and collected in any portion of a county in which the tax provided for in Code Section 3-4-130 is being imposed, levied, and collected.

(c)The tax authorized by this Code section shall not apply to the sale of fermented beverages made in whole or in part from malt or any similar fermented beverage.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The governing authority of each county in which the sale of distilled spirits by the drink is permitted may impose, levy, and collect an excise tax upon the sale of the beverages, which tax shall not exceed 3 percent of the charge to the public for the beverages. (b) No tax authorized by subsection (a) of the Code section may be imposed, levied, and collected in any portion of a county in which the tax provided for in Code Section 3-4-130 is being imposed, levied, and collected. (c) The tax authorized by this Code section shall not apply to the sale of fermented beverages made in whole or in part from malt or any similar fermented beverage.