Current as of April 14, 2021 | Updated by FindLaw Staff
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Municipalities and counties permitting the sale of malt beverages shall impose an excise tax, in addition to the excise taxes levied by the state, as follows:
(1) Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $6.00 on each container sold containing not more than 15 1/2 gallons and a proportionate tax at the same rate on all fractional parts of 15 1/2 gallons;
(2) Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, a tax of 5¢ per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces.
Cite this article: FindLaw.com - Georgia Code Title 3. Alcoholic Beverages § 3-5-80 - last updated April 14, 2021 | https://codes.findlaw.com/ga/title-3-alcoholic-beverages/ga-code-sect-3-5-80/
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