§ 6-194. Excise tax on wholesale distilled spirits.

(a)

In addition to any license fees contained within this chapter or other laws and ordinances of Georgetown-Quitman County, the commission by this chapter pursuant to O.C.G.A § 3-4-80, does hereby levy an excise tax on the sale of alcoholic beverages by licensed wholesalers at the maximum amount prescribed by state law per liter on a proportionate tax at like rates on any fractional part of a liter on distilled spirits, excluding fortified wine.

(b)

Every licensed wholesaler shall file a monthly report with the commission manager on a form prescribed by the commission manager, which form shall set forth the total quantity of malt beverage, wine and distilled spirits sold during such month and shall have attached to it legible copies of all invoices covering said sales. Such monthly report shall be filed not later than the tenth day of the next month following the month of sale. The report shall be accompanied by a local check or cashier's check in the full amount of the tax due.

(c)

There is hereby imposed a penalty equal to ten percent of the taxes due upon each licensed wholesaler who fails to file a timely report and pay the tax due. If the commission determines that the tax deficiency or any part thereof is due to fraud with intent to evade the tax, the council may assess a penalty equal to 50 percent of the tax assessed. The failure to pay the tax provided for in this section shall constitute sufficient cause for the revocation of any license issued under this chapter.

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