§ 6-2. Excise tax on wine.

There is hereby levied an excise tax, computed at the rate of $0.22 per liter, which shall be paid to the board of commissioners on all wine sold in the county. Such tax shall be paid to the board of commissioners by the wholesaler on all wine sold to retail dealers in the county, as follows. Each wholesaler selling, shipping or in any way delivering wine to any retail dealer shall collect the excise tax at the time of delivery to each retail dealer on or before the 15th day of the month following. The $0.22 per liter shall be prorated so that all containers of wine shall be taxed on the basis of $0.22 per liter. It shall be unlawful and a violation of this chapter for any wholesaler to sell, ship or deliver in any manner any wine to a retail dealer without collecting the tax. It shall be unlawful and a violation of this chapter for any retail dealer to possess, own, hold, store, display or sell any wine on which such tax has not been paid. Each wholesaler shall be paid three percent of the amount of taxes collected as reimbursement for collection of the tax.

(Code 1992, § 6-2)

State law reference

Levy of tax on sale of distilled spirits by the package authorized, O.C.G.A. § 3-4-80; imposition of excise tax on malt beverages, O.C.G.A. § 3-5-80; authorization to levy tax on wine, O.C.G.A. § 3-6-60.

Cross reference

Taxation, ch. 58.