• § 3-4-130 - Imposition of Tax by Municipalities Authorized; Rate of Tax
  (a) The governing authority of each municipality in which the sale of distilled spirits by the drink is permitted may impose, levy, and collect...
• § 3-4-131 - Imposition of Tax by Counties Authorized; Rate of Tax; Taxation by Both County and Municipality Located Within County
  (a) The governing authority of each county in which the sale of distilled spirits by the drink is permitted may impose, levy, and collect...
• § 3-4-132 - Manner of Imposition, Payment, and Collection of Tax
  The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections...
• § 3-4-133 - Allowance and Reimbursement to Dealers Collecting Tax of Percentage of Tax Due
  Dealers collecting the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be allowed a percentage of the tax due and accounted for and...

Last modified: October 14, 2016