{"data":{"id":"us-ga/o.c.g.a.-3-7-61","jurisdiction":"us-ga","citation":"O.C.G.A. § 3-7-61","heading":"Imposition of tax on sale of mixed drinks.","body":"An excise tax of not more than 3 percent may be imposed by municipalities or counties on the sale of mixed drinks where the sales by a private club are lawful.","path":["TITLE 3 Alcoholic Beverages","CHAPTER 7 Sale of Distilled Spirits by Private Clubs","Article 4 Local Excise Taxation"],"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":"dd0ba26da2c376fec1dfc44aa89d25aea53ca2489f6a63bc4a1f7dd89d15b0e7","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-3-7-60","next":"us-ga/o.c.g.a.-3-8-1"},"notice":"GroundRules: Original legal text. Not legal advice."}