§ 6-41. Levied; amount; payment; duties of dealers and wholesalers; unlawful sales and deliveries; bonds; penalties  


Latest version.
  • (a) Scope of section. In addition to all other taxes or license fees imposed upon retail dealers engaged in the county in the business of selling spirituous liquors, malt beverages and naturally fermented wines, as defined under the laws of the state, there is imposed and levied upon all dealers described in this section within the unincorporated area of the county an excise tax, to be computed and collected as set forth in this section.

    (b) Amount of tax. The excise taxes on spirituous liquors, malt beverages and fermented wine shall be that amount set forth in the schedule of excise taxes on file in the board of commissioners' office and the business license office.

    (c) Computation, payment, duties of wholesale dealer or distributor. The tax imposed in this section shall be computable and payable monthly. Each wholesale dealer or distributor selling, shipping or delivering spirituous liquors, malt beverages or fermented wine to any retail dealer in the unincorporated area of the county shall, as a condition to the privilege of carrying on the business:

    (1) Keep true and correct records of all sales, shipments or deliveries of such alcoholic beverages to any retail dealer in the unincorporated area of the county, such records to be for a period of two years for spirituous liquors, and one year for malt beverages and fermented wine, and to be made available upon request to any duly authorized representative of the county.

    (2) Collect from each such retail dealer in the unincorporated area of the county at the time of delivery of the spirituous liquors, malt beverages and fermented wine the amount of tax due under the terms of this section and to hold such amount in trust for the county until such amount is remitted to the county as provided in this section.

    (3) Except as provided in O.C.G.A. § 3-5-81 or other applicable state law, on or before the 20th day of each calendar month make a verified and comprehensive report to the county business license office, which shall correctly show all sales and deliveries of spirituous liquors, malt beverages and fermented wine to or for retail dealers in the unincorporated area of the county for the month immediately preceding such report. Such report shall show the name and address of each retail dealer, the quantities delivered to each retail dealer, the amount collected under the terms of this section, and such other information as may be called for by the county. This report shall be accompanied by remittance to the county for all taxes collected or due as shown on the report.

    (d) Noncompliance by wholesale dealer or distributor. If any wholesaler dealer or distributor fails or refuses to make the report provided for in this section, the county shall notify the party in writing; and if the reports are not made and the taxes remitted within five days from the date of notice, the county may revoke the wholesale dealer's or distributor's license. In addition, such a wholesaler must pay a late payment charge of ten percent per month for each month of delinquency together with interest on the total amount due (including late payment fee) equal to one percent per month.

    (e) Unlawful retail sales. It shall be a violation of this section for any person to sell at retail within the limits of the unincorporated area of the county any spirituous liquors, malt beverages or fermented wine on which the taxes provided for in this section have not been paid. This section shall also apply to farm wineries.

    (f) Unlawful deliveries. It shall be unlawful and a violation of this section for any wholesale dealer or distributor to deliver any spirituous liquors, malt beverages or fermented wine to any retail dealer in the unincorporated area of the county without collecting the taxes provided for in this section at the time of delivery.

    (g) Posting of bonds. Each wholesaler dealer or distributor who sells spirituous liquors to retail dealers in the unincorporated area of the county shall post a bond in the sum of $10,000.00 as a condition that he shall comply with every provision and make payment of any sums due under this section. If the wholesaler's license shall be revoked for cause, the bond shall be forfeited and paid to the county.

    (h) Violations and penalties. Any person violating any of the provisions of this section, or who shall assist any retail dealer in spirituous liquors, malt beverages or fermented wines in the county to evade or avoid the payment of the taxes provided for in this section shall be punished as provided in section 1-10 and shall also be subject to having his license revoked.

    (i) Farm wineries. Wines sold at retail by a farm winery shall have levied thereon the excise tax that applies to wholesalers. Farm wineries have a duty to keep accurate records as to what is sold at retail and what is sold at wholesale.

(Ord. of 8-14-73, art. V, §§ 56, 63, 66—69, 74—79; Code 1977, § 3-4-57; Res. of 5-13-80; Ord. of 10-24-89, § I; Ord. of 5-11-93; Ord. of 10-11-94, §§ 10, 11)

refstatelaw

Nudity and related acts on premises, O.C.G.A. § 3-3-41; employee solicitation of patrons for drinks on premises, O.C.G.A. § 3-3-42; display of prices of distilled spirits, O.C.G.A. § 3-4-26; levy of tax on sale of distilled spirits by the package authorized, O.C.G.A. § 3-4-80; sale of distilled spirits by the drink, O.C.G.A. § 3-4-90 et seq.; imposition of excise tax on malt beverages required, O.C.G.A. § 3-5-80; authorization to levy tax on wine, O.C.G.A. § 3-6-60.