Georgia Code
Part 3 - Excise Taxation
§ 3-4-131. Imposition of Tax by Counties Authorized; Rate of Tax; Taxation by Both County and Municipality Located Within County

History. Ga. L. 1977, p. 744, § 2; Code 1933, § 5A-2907, enacted by Ga. L. 1980, p. 1573, § 1.

Structure Georgia Code

Title 3 - Alcoholic Beverages

Chapter 4 - Distilled Spirits

Article 5 - Sales by the Drink

Part 3 - Excise Taxation

§ 3-4-130. Imposition of Tax by Municipalities Authorized; Rate of Tax

§ 3-4-131. Imposition of Tax by Counties Authorized; Rate of Tax; Taxation by Both County and Municipality Located Within County

§ 3-4-132. Manner of Imposition, Payment, and Collection of Tax

§ 3-4-133. Allowance and Reimbursement to Dealers Collecting Tax of Percentage of Tax Due