Georgia Code, Title 3, Chapter 7, Article 4 - Local Excise Taxation

• § 3-7-60 - Levy and Amount of Tax on Sale of Distilled Spirits; Persons Required to Pay Tax; Collection of Tax
  (a) When any license is issued by the commissioner as provided in this chapter for the sale of distilled spirits within the corporate limits...
• § 3-7-61 - Imposition of Tax on Sale of Mixed Drinks
  An excise tax of not more than 3 percent may be imposed by municipalities or counties on the sale of mixed drinks where the...

Last modified: October 14, 2016