§ 4-42. Wine excise tax.

(a)

In addition to any annual license fee that may otherwise be imposed by law, there is hereby levied an excise tax computed at a rate to be on file in the city clerk's office as set from time to time. Such tax shall be paid to the city on all wine sold, displayed or stored in the city. The tax shall be paid to the city by the wholesale distributor on all wine sold to retailers in the city as set forth in subsection (b).

(b)

Each wholesale distributor selling, shipping or in any way delivering wine to any retailer shall collect the excise tax at the time of delivery and shall remit the tax together with a summary of all deliveries to each retailer on or before the tenth day of the month following. The tax shall be prorated up or down on all containers and bottles so that each bottle or each individual size container shall be taxed on a per liter basis. It shall be unlawful and a violation of this article for any wholesale distributor to sell, ship or deliver in any manner any wine to a retailer without having collected the tax. It shall be unlawful and a violation of this article for any retailer to possess, own, store, display or sell any wine on which said tax has been paid.

(Code 1966, § 4-40.1)

State law reference

Municipal authority to levy excise taxes on wine, O.C.G.A. § 3-6-60.