An excise tax of not more than 3 percent may be imposed by municipalities or counties on the sale of mixed drinks where the sales by a private club are lawful. History. — Ga. L. 1978, p. 1155, § 4; Code 1933, § 5A-6105, enacted by Ga. L. 1980, p. 1573, § 1. CHAPTER 8 SALE OF ALCOHOLIC BEVERAGES AT PUBLICLY OWNED FACILITIES Sec.
Imposition of tax on sale of mixed drinks
O.C.G.A. § 3-7-61, under LOCAL EXCISE TAXATION.
O.C.G.A. § 3-7-61