§ 6-171. Payment and returns by licensee regarding sales of distilled spirits.

(a)

Each licensee shall pay the amount of taxes collected and coming due under this article in any calendar month to the county not later than the 10th day of the following calendar month.

(b)

On or before the 10th day of each month, a return for the preceding month shall be filed with the county by each licensee liable for the payment of tax under this article. Returns shall be in such form as the county may specify and shall show the licensee's gross receipts from the sale of drinks containing distilled spirits and the amount of taxes collected or coming due thereon. Any amounts collected in excess of three percent of the taxable sales shall be reported and paid to the county.

(c)

Licensees shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due, if said amount is not delinquent at the time of payment. The rate of deduction shall be the same rate authorized for deductions from state sales and use tax under O.C.G.A. § 48-8-50.

(Res. No. 12-08, § 4(Exh. A), 4-10-2012, eff. 7-1-2012)

State law reference

Local excise taxes on distilled spirits, O.C.G.A. § 3-4-131, et seq.