Snellville |
Code of Ordinances |
Chapter 6. ALCOHOLIC BEVERAGE ORDINANCE |
Article IV. ALCOHOL EXCISE TAX |
§ 6-123. Excise tax requirements for distilleries selling packaged distilled spirits directly to consumers.
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 packaged distilled spirits sold by distilleries directly to consumers in the City of Snellville. Such tax shall be paid to the planning and development department with a summary of all retail sales 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 distillery to sell or deliver in any manner any distilled spirits to a consumer without collecting said tax.
(Ord. No. 2017-31, § 5, 1-8-2018)