{"data":{"id":"us-ga/o.c.g.a.-3-13-3","jurisdiction":"us-ga","citation":"O.C.G.A. § 3-13-3","heading":"Local taxation of alcoholic beverage sales.","body":"A local government shall be authorized to levy and collect any local taxes on any sale of alcoholic beverages made within its jurisdiction by a licensee as are otherwise authorized by law.","path":["TITLE 3 Alcoholic Beverages","CHAPTER 13 Sale of Alcoholic Beverages by Regional Economic Assistance Project"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.03.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"71181266d4f133c95379ee3482dcfa584585dc26c7e8302fa544a259efc69817","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-3-13-2","next":"us-ga/o.c.g.a.-3-13-4"},"notice":"GroundRules: Original legal text. Not legal advice."}