§ 10-184. Levy.

Latest version.

There is imposed and levied in addition to all other taxes imposed by law upon every purchase of distilled spirits by the drink in the city a tax in the amount of three percent of the purchase price.

(Code 1977, § 14-2232)

State law reference

Maximum tax rate, O.C.G.A. § 3-4-131.

                    
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