§ 6-193. Excise tax on wine.

In addition to any license fees contained within this chapter or other laws and ordinances of Georgetown-Quitman County, there is hereby levied and imposed upon all wholesale and retail dealers selling wine in Georgetown-Quitman County a specific excise tax in an amount equal to the maximum amount allowed under Georgia law as set forth in O.C.G.A. § 3-6-60, as amended from time to time. Such tax shall be paid to Georgetown-Quitman County by the wholesale distributor on all wine sold to licensees for the sale of wine in Georgetown-Quitman County as follows:

(1)

Each wholesale distributor selling, shipping or in any way delivering wine to any such licensee shall collect the excise tax at the time of delivery and shall remit the same together with a summary of all deliveries to each licensee on or before the tenth day of the month following.

(2)

It shall be unlawful and a violation of this section for any such licensee to possess, own, hold, store, display or sell any wine on which such tax has not been paid.

(3)

The wholesaler shall make the reports as required for malt beverages.

(Ord. No. 02-14, 10-14-14)

State law reference

Authorization to levy tax on wine, O.C.G.A. § 3-6-60.