Georgia § 3-5-81 Payment of tax by wholesale dealers generally; time of payment; reports by dealers as to quantities of beverages sold

Georgia Statutes

§ 3-5-81 — Payment of tax by wholesale dealers generally; time of payment; reports by dealers as to quantities of beverages sold

Georgia § 3-5-81

Title3

This text of Georgia § 3-5-81 (Payment of tax by wholesale dealers generally; time of payment; reports by dealers as to quantities of beverages sold) 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. § 3-5-81 (2026).

Text

(a)The excise taxes provided for in this part shall be imposed upon and shall be paid by the licensed wholesale dealer in malt beverages; provided, however, that such taxes shall be imposed upon and shall be paid by the licensed brewer for malt beverages served or sold by the brewer directly to the public pursuant to Code Section 3-5-24.1 .

(b)The taxes shall be paid on or before the tenth day of the month following the calendar month in which the beverages are sold or disposed of within the particular municipality or county.

(c)Each licensee responsible for the payment of the excise tax shall file a report itemizing for the preceding calendar month the exact quantities of malt beverages, by size and type of container, sold during the month within each municipality or county. The licens

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(a) The excise taxes provided for in this part shall be imposed upon and shall be paid by the licensed wholesale dealer in malt beverages; provided, however, that such taxes shall be imposed upon and shall be paid by the licensed brewer for malt beverages served or sold by the brewer directly to the public pursuant to Code Section 3-5-24.1 . (b) The taxes shall be paid on or before the tenth day of the month following the calendar month in which the beverages are sold or disposed of within the particular municipality or county. (c) Each licensee responsible for the payment of the excise tax shall file a report itemizing for the preceding calendar month the exact quantities of malt beverages, by size and type of container, sold during the month within each municipality or county. The licensee shall file the report with each municipality or county wherein the beverages are sold by the licensee. (d) The licensee shall remit to the municipality or county on the tenth day of the month following the calendar month in which the sales were made the tax imposed by the municipality or county.