Section 3-7-60. Levy and amount of tax on sale of distilled spirits; persons required to pay tax; collection of tax

   (a) When any license is issued by the commissioner as provided in this chapter for the sale of distilled spirits within the corporate limits of any municipality, the municipality shall impose an excise tax, in addition to the excise taxes levied by the state, in the sum of 22 cent(s) per liter on distilled spirits.

(b) In the event a license is issued as provided in this chapter for sales in the unincorporated areas of any county, the county shall impose an excise tax in the same amount as provided in subsection (a) of this Code section.

(c) Local excise taxes provided for in this Code section shall be imposed upon and shall be paid by the licensed wholesale dealer in distilled spirits.

(d) The taxes provided for in this Code section shall be imposed and collected monthly on distilled spirits sold or disposed of within the particular taxing jurisdiction.

Ga. L. 1978, p. 1155, § 4; Code 1933, § 5A-6104, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 56; Ga. L. 1982, p. 3, § 3.