Fulton County |
Code of Ordinances |
Chapter 6. ALCOHOLIC BEVERAGES |
Article II. EXCISE TAXES |
Division 4. SALES BY THE DRINK |
§ 6-139. Liability for payment of tax.
Every licensee or his agent is hereby authorized and directed to collect the tax herein imposed from purchasers of alcoholic beverages by the drink sold within his licensed premises. Such licensee or his agent must furnish such information as may be requested by the tax commissioner to facilitate the collection of this tax. Any licensee who does not collect the tax on all retail sales made by him, or his agents, or employees, of alcoholic beverages, as defined herein, which are subject to the tax hereunder imposed, will be liable for and pay the tax himself.
(Ord. No. 05-1249, 11-2-05)