The excise taxes imposed by this division will be collected by all wholesalers selling
alcoholic beverages to persons holding retail licenses for sale to the same, in the
unincorporated areas of Fulton County. Said excise taxes will be collected by the
wholesalers at the time of the wholesale sale of such beverages. It is the duty of
each wholesaler to remit the proceeds so collected to the alcoholic beverage tax and
business license division, on or before the 15th day of each month, for the preceding
calendar month. This remittance must be accompanied by a statement under oath showing
the total sales of each type of alcoholic beverage, by volume and price, sold to every
person holding a retail license for the sale of alcoholic beverages in the unincorporated
areas of the county. Failure to file such a statement, or to remit the tax collected
on or before the 15th day of each month, will be grounds for suspension or revocation,
in accordance with sections 203 and 204 of article IV of the license provided for
by this chapter, provided that the wholesalers making such remittance are entitled
to retain two percent of the amounts collected as compensation for their duties under
this section.
(Ord. No. 05-1249, 11-2-05)
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