Georgia § 3-4-131 - Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county.
Full text of Georgia Official Code of Georgia Annotated § 3-4-131 — Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county., with citation guidance and answers to common questions.
§ 3-4-131. Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county.
The governing authority of each county in which the sale of distilled spirits by the drink is permitted may impose, levy, and collect an excise tax upon the sale of the beverages, which tax shall not exceed 3 percent of the charge to the public for the beverages. No tax authorized by subsection (a) of the Code section may be imposed, levied, and collected in any portion of a county in which the tax provided for in Code Section 3-4-130 is being imposed, levied, and collected. The tax authorized by this Code section shall not apply to the sale of fermented beverages made in whole or in part from malt or any similar fermented beverage. (Ga. L. 1977, p. 744, § 2; Code 1933, § 5A-2907, enacted by Ga. L. 1980, p. 1573, § 1.)
Frequently Asked Questions About Georgia § 3-4-131
What does Official Code of Georgia Annotated § 3-4-131 cover?
Section 3-4-131 ("Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 3-4-131?
A common citation format is "Official Code of Georgia Annotated § 3-4-131" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 3-4-131 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.