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Georgia Statutes

§ 3-7-61 — Imposition of tax on sale of mixed drinks

Georgia·Title 3
An excise tax of not more than 3 percent may be imposed by municipalities or counties on the sale of mixed drinks where the sales by a private club are lawful.

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Nearby Sections

15
§ 3-1-1
Short title
§ 3-1-2
Definitions
§ 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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