§ 3-251. Retail sales of distilled spirits by the drink.

Every purchaser at retail of distilled spirits by the drink in the city shall pay a tax thereon at the rate of three (3) percent of the retail price or charge for such drink, or at such higher rate as may be permitted by the laws of the state. Such tax shall not apply in any portion of the city in which an excise tax on the sale of distilled spirits by the drink is being imposed, levied and collected by a municipality. Such tax shall be collected by the retail consumption dealer, who shall remit such tax to the city clerk on or before the tenth day of the following calendar month, along with a report of the retail consumption dealer's gross sales derived from the sale of distilled spirits by the drink during the reporting period on forms prescribed by the city clerk. Credit card sales shall be reported as part of gross sales, and taxes collected on such credit card sales shall be submitted to the city in the same manner as required for cash sales. Each retail consumption dealer shall be allowed a deduction equal to the rate authorized for deductions from state tax under O.C.G.A. § 48-8-50, as amended from time to time, provided that such tax is not delinquent at the time of payment.

(Ord. No. 147, 11-11-02)