{"data":{"id":"us-ga/o.c.g.a.-3-5-80","jurisdiction":"us-ga","citation":"O.C.G.A. § 3-5-80","heading":"Levy and amount of tax.","body":"Municipalities and counties permitting the sale of malt beverages shall impose an excise tax, in addition to the excise taxes levied by the state, as follows:\n(1) Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $6.00 on each container sold containing not more than 15 1/2 gallons and a proportionate tax at the same rate on all fractional parts of 15 1/2 gallons;\n(2) Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, a tax of 5¢ per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces.","path":["TITLE 3 Alcoholic Beverages","CHAPTER 5 Malt Beverages","Article 4 Excise Taxation","PART 2 Local"],"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":"90ea5500c4e7bc1376e8a7390be9e21730b07ba71854454274185b3aac44069a","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-3-5-61","next":"us-ga/o.c.g.a.-3-5-81"},"notice":"GroundRules: Original legal text. Not legal advice."}