§ 6-101. Levy of excise tax on sale; reporting of sales; payment of tax.

(a)

There is hereby levied and imposed upon all wholesale dealers selling malt beverages within the unincorporated area of Fulton County, Georgia, a specific excise tax in the amount of $0.05 per 12 ounces (or proportionately thereof so as to graduate the tax on bottles, cans, and containers of various sizes), and an excise tax on top or draft beer in the sum of $6.00 for each container sold as hereinafter specified, containing not more than 15½ gallons and at a like rate for fractional parts, where the beverage is sold in or from a barrel or bulk container, such beverage being commonly known as tap or draft beer, sold by each wholesale dealer within the unincorporated area of Fulton County, Georgia, to be paid as follows:

(b)

On or before the 10th day of each month, each wholesale dealer selling malt beverages within the unincorporated area of Fulton County, Georgia, must file with the Fulton County Tax Commissioner a report on forms furnished by the tax commissioner, disclosing for the preceding calendar month the exact quantities of malt beverages, by size and type of container. The report will constitute a beginning and ending inventory of malt beverages for the month, sold within the unincorporated area of Fulton County. Each such wholesale dealer must remit to the tax commissioner on the 10th day of the month for the preceding calendar month in which such sales were made, the amount of excise tax due in accordance with this division.

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