§ 6-69. Failure to pay; grounds for suspension or revocation of retail license.

Failure to pay the taxes imposed by this article will be grounds for suspension or revocation, in accordance with sections 6-203 and 6-204 of article IV, of any retail license to sell alcoholic beverages in the unincorporated areas of the county. If any holder of a retail license fails to pay the taxes imposed by this division of this article, it will be grounds for suspension or revocation of any retail license to sell alcoholic beverages in the unincorporated area of the county. If any holder of a retail license fails or refuses to pay to the wholesaler selling to him alcoholic beverages the tax imposed by this division, the wholesaler must immediately report such failure to pay to the alcoholic beverage tax division and make no further sales of any alcoholic beverages to said retailer until receipt of written notification to do so from the division. In such event, the tax may be collected by Fulton County by an action at law against that retailer.

(Ord. No. 05-1249, 11-2-05)

State law reference

Levy of tax on sale of distilled spirits by the package authorized, O.C.G.A. § 3-4-80; authorization to levy tax on wine, O.C.G.A. § 3-6-60.