§ 4-86. Wholesale dealers; excise tax.

Wholesale dealers in alcoholic beverages licensed by the state or the agent of a wholesale dealer shall be granted a license to distribute such beverages in the city only after application for such license to the city clerk and the presentation of satisfactory evidence that he understands this article and the conditions under which retail licenses are issued. All wholesale dealers engaged in the wholesale distribution of spirituous liquors to retail liquor licensees of this city shall pay to the city an excise tax which is on file in the city clerk's office as set from time to time.

(Code 1966, § 4-80)

State law reference

Local excise tax on sale of distilled spirits by the package, O.C.G.A. § 3-4-50.