§ 44-69. Imposition, remittance; recovery.

In accordance with O.C.G.A. § 48-13-112(c), such excise tax shall be:

(1)

Imposed only at the time sales and use tax on the sale or use of such energy would have been due and payable under O.C.G.A. § 48-8-30 but for the exemption under O.C.G.A. § 48-8-3.2;

(2)

Due and payable in the same manner as would be required under O.C.G.A. § 48-8-1 et seq., except as other provided in O.C.G.A. § 48-8-110 et seq.;

(3)

A debt of the purchaser of energy until it is paid and shall be recoverable at law in the same manner as authorized for the recovery of other debts;

(4)

Remitted to the governing authority of Georgetown-Quitman County by the dealer collecting such excise tax; and

(5)

A liability of the dealer at the applicable rate on the charges actually collected or the amount of excise taxes collected from purchasers, whichever is greater.

(Ord. No. 05-12, § 4, 11-13-12)