§ 32-8. Excise tax.

Latest version.

An excise tax is hereby levied to be computed at the rate of $0.22 per liter on the first sale or use of the wine by the package that shall be paid to Gilmer County, Georgia. Such tax shall be paid to the designee of the Gilmer County Board of Commissioners by the licensee on wine sold in accord with the terms hereof in Gilmer County. Excise taxes received by Gilmer County after the 20th day of the month shall be charged a ten percent penalty. The $0.22 per liter shall be pro rated so that all containers of wine shall be taxed on the basis of $0.22 per liter. It shall be unlawful and a violation of this chapter for any licensee in accord with the terms hereof to see or deliver wine in any manner without collecting said tax.

(Res. No. 06-181, Exh. A, § 7, 10-26-2006; Res. No. 10-028, 5-13-2010)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');