A local government shall be authorized to levy and collect any local taxes on any sale of alcoholic beverages made within its jurisdiction by a licensee as are otherwise authorized by law. History. — Code 1981, § 3-13-3, enacted by Ga. L. 2008, p. 363, § 1/HB 1280. 3-13-4. Powers, duties, and authority of commissioner.
Local taxation of alcoholic beverage sales
O.C.G.A. § 3-13-3 — under Alcoholic Beverages.
O.C.G.A. § 3-13-3