The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections 3-4-130 and 3-4-131. History. — Ga. L. 1977, p. 744, § 3; Code 1933, § 5A-2908, enacted by Ga. L. 1980, p. 1573, § 1.
Manner of imposition, payment, and collection of tax
O.C.G.A. § 3-4-132 — under Alcoholic Beverages.
O.C.G.A. § 3-4-132