§ 3-32. Excise tax on malt beverages.

(a)

The city pursuant to O.C.G.A. § 3-5-80(l) does hereby levy an excise tax on the sale of malt beverages, commonly known as tap or draft beer, which is sold in or from a barrel or bulk container, at the maximum rate permitted by state law for local excise taxation on each container sold containing not more than 15½ gallons on a proportionate tax at the same rate of all fractional parts of 15½ gallons.

(b)

The city pursuant to O.C.G.A. § 3-5-80(2) does hereby levy an excise tax on the sale of malt beverages, sold in bottles, cans and other containers, except barrel or bulk containers, at the maximum rate permitted by state law for local excise taxation per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces.

(c)

The excise tax provided in this section shall be imposed upon and shall be paid by the licensed wholesale dealer in malt beverages, provided, however, that such taxes shall be imposed upon and shall be paid by the licensed brewer for malt beverages served or sold by the brewer directly to the public pursuant to O.C.G.A. § 3-5-24.1. The taxes shall be paid on or before the 10 ^th day of the month following the calendar month in which the beverages are sold or disposed of within the corporate city limits of the City of Kingsland by the wholesale dealer. Each licensee responsible for the payment of the excise tax shall file a report with the city finance department itemizing for the preceding calendar month, the exact quantities of malt beverage, by size and type of containers, sold during the month within the corporate city limits of the city.

(Ord. No. 2007-14, 7-23-2007; Ord. No. 2017-07 , 7-24-2017)