§ 6-265. Per drink excise tax.

(a)

Every purchaser of distilled spirits by the drink shall be liable for a tax thereon at the rate of three percent of the retail price or charge for such drink. Such taxes shall be collected by the licensee licensed under this article, and such licensee shall remit the same to the city on or before the tenth day of the succeeding month along with a summary of the licensee's gross sales derived from the sale of distilled spirits by the drink, excluding malt beverages. Gross sales shall include all credit card sales and shall be reported and taxes collected thereon shall be submitted to the city or its designee to the same extent as required of cash sales. Each licensee shall be allowed a deduction equal to that rate authorized for deductions from state tax under part V of the Georgia Retailer's and Consumer's Sales and Use Tax Act, O.C.G.A. § 48-8-50, as now written or hereafter amended; provided that the tax is not delinquent at the time of payment. It shall be the duty of every such licensee required to make a report and pay any tax levied pursuant to this article to keep and preserve suitable records of the sales taxable pursuant to this article, and such other books or accounts as may be necessary to determine the amount of tax due. It shall be the duty of every licensee to keep and preserve such records for a period of three years.

(b)

Excise taxes received in the city after the 20th day of the month shall be charged a ten percent penalty.

(c)

If the city or its designee deems it necessary to conduct an audit of the records and books of the licensee, he will notify the licensee of the date, time and place of the audit.

(d)

Any licensee who violates any provision of this article may, upon conviction, be punished by a fine of not less than $300.00 for each offense and/or 30 days in the jail and the license of such location may be suspended or revoked.

(Ord. of 7-1-2012, § 6-234)