§ 6-122. Excise tax and bond requirements on wholesalers for distilled spirits, wine, beer and malt beverages.  


Latest version.
  • (a)

    There is hereby levied an excise tax computed at the rate of $0.22 per liter or $0.65 per ounce which shall be paid to the governing authority on all distilled spirits and wine sold by wholesalers to retailers in the City of Snellville. Such tax shall be paid to the planning and development department by the wholesale distributor on all distilled spirits and wine sold to the licensees for the sale of distilled spirits and wine in the City of Snellville as follows: Each wholesaler selling, shipping, or in any way delivering distilled spirits or wine to any licensees hereunder, shall collect the excise tax at the time of delivery and shall remit the same together with a summary of all deliveries to each licensee on or before the tenth day of the month following. Excise taxes received in the planning and development department after the 20th day of the month shall be charged a ten percent penalty. The $0.22 per liter or $0.65 per ounce shall be prorated so that all containers of distilled spirits and wine shall be taxed on the basis of $0.22 per liter or $0.65 per ounce. It shall be unlawful and a violation of this chapter for any wholesaler to sell, ship or deliver in any manner any distilled spirits or wine to a retail dealer without collecting said tax. It shall be unlawful and a violation of this chapter for any retail dealer to possess, own, hold, store, display or sell any distilled spirits or wine on which such tax has not been paid. Each wholesaler shall be paid three percent of the amount of taxes collected as reimbursement for collection of the said tax.

    (b)

    There is hereby levied an excise tax on all beer and malt beverages sold by wholesalers to retailers in the City of Snellville at the rate of $0.05 per 12-ounce container and $6.00 for each container of tap or draft beer or malt beverage of 15½ gallons and in similar proportion for bottles, cans and containers of various sizes as follows:

    Size of
    Container
    Tax Per
    Container
    7 ounces $ 0.0291
    8 ounces 0.0333
    12 ounces 0.0500
    14 ounces 0.0583
    16 ounces 0.0666
    32 ounces 0.1333
    ½ barrel (15½ gallons) 6.00  
    1 barrel (31 gallons) 12.00  

     

    All provisions as to excise tax in this section shall apply to this tax on beer and malt beverages except the tax rate which is set out in this subsection and the reimbursement of three percent of the taxes collected which shall not apply to beer and malt beverage wholesalers.

    (c)

    Each wholesale dealer prior to commencement of any business operation within the city shall post a performance bond with the planning and development department of the city equal to 1½ times the estimated highest monthly payment to be made in a calendar year of the excise tax based on sales collected by the wholesaler dealer from the retailers to secure the payments for the tax imposed herein. These bonds shall be secured by cash which shall bear no interest, or a surety bond executed by a surety company licensed to do business in this state and approved by the planning and development director.

    (d)

    A wholesaler may be excused from posting the performance bond as provided herein, after demonstrating full and satisfactory compliance with the provisions herein for a period of 12 months subsequent to the commencement of business operations within the city. Continued exemption from the requirement of posting the performance bond shall be conditioned upon continued compliance with the terms of this chapter and the payments of all sums as required by the provisions herein.

(Ord. No. 2015-06, 4-27-2015)