§ 6-59. Determinations, returns and payments  


Latest version.
  • (a) Due date of taxes. All taxes collected by any licensee or agent under this division shall be due and payable to the county business license office monthly on or before the 20th day of every month next succeeding each respective monthly period.

    (b) Return; time of filing. On or before the 20th day of the month following each monthly period, a return for the preceding monthly period shall be filed with the county business license office in such form as the business license division manager may prescribe for every licensee or agent liable for the payment of tax under this division.

    (c) Contents of return. All returns required by this division shall show the gross receipts from the sale of spirituous liquors by the drink, the amount of tax collected or due for the related period, and such other information as may be required by the business license division manager.

    (d) Delivery of return and remittance. The person required to file the return under this division shall deliver the return, together with the remittance of the net amount of tax due, to the Business License Office, 100 Cherokee Street, Marietta, GA 30090-9678.

    (e) Collection fee. Operators collecting the tax imposed under this division shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction for submitting, reporting and paying the amount due, if such amount is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from the state tax under O.C.G.A. tit. 48, ch. 8, art. I (O.C.G.A. § 48-8-1 et seq.), as amended.

(Ord. of 4-25-91; Ord. of 5-11-93; Code 1977, § 3-4-59.4)