Fulton County |
Code of Ordinances |
Chapter 6. ALCOHOLIC BEVERAGES |
Article II. EXCISE TAXES |
Division 1. GENERALLY |
§ 6-36. Definitions.
For the purpose of this division, the following words, terms and phrases are defined as follows:
Agent means that person designated by licensee in his application for a permit to sell alcoholic beverages by the drink in the unincorporated area of Fulton County.
Alcoholic beverage means any beverage containing alcohol obtained by distillation including rum, whiskey, gin, and other spirituous liquors by whatever name called, but not including malt beverages, fermented wines, or fortified wines.
Drink means any alcoholic beverages served for consumption on the premises which may or may not be diluted by any other liquid.
Licensee means any person who holds a permit from Fulton County to sell alcoholic beverages by the drink.
Monthly period means the calendar month of the year.
Person means an individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, nonprofit corporation or cooperative nonprofit membership, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit, the plural as well as the singular number, excepting the United States of America, the State of Georgia, and any political subdivision of either thereof upon which the county is without power to impose the tax herein provided.
Purchase price means the consideration received for the sale of alcoholic beverages by the drink valued in money, whether received in cash or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also the amount for which credit is allowed by the licensee to the purchaser, without any deduction therefrom whatsoever.
Purchaser means any person who orders and gives present or future consideration for any alcoholic beverages by the drink.
Tax means the tax imposed by this division.
(Ord. No. 05-1249, 11-2-05)