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03 LC 18 2345_EC
House Bill 378
By: Representative Richardson of the 26th
By: Representative Richardson of the 26th
A BILL TO BE
ENTITLED
AN ACT
AN ACT
To amend Title 3 of the Official Code of Georgia Annotated,
relating to alcoholic beverages, so as to change certain provisions regarding
the levy and amount of state excise tax with respect to distilled spirits, malt
beverages, and wines; to provide an effective date; to repeal conflicting laws;
and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Title 3 of the Official Code of Georgia Annotated, relating
to alcoholic beverages, is amended by striking Code Section 3_4_60, relating to
the levy and amount of state excise tax regarding distilled spirits, and
inserting in its place a new Code Section 3_4_60 to read as
follows:
"3_4_60.
The following state taxes are levied and imposed:
(1) There shall be imposed upon the first sale, use, or final delivery within this state of all distilled spirits an excise tax in the amount of50¢ 75¢ per liter and, upon the first sale,
use, or final delivery within this state of all alcohol, an excise tax in the
amount of 70¢ $1.05 per liter, and a proportionate
tax at the same rate on all fractional parts of a
liter;
(2) There shall be imposed upon the importation for use, consumption, or final delivery into this state of all distilled spirits an import tax in the amount of50¢ 75¢ per
liter and, upon the importation for use, consumption, or final delivery into
this state of all alcohol, an import tax in the amount of
70¢ $1.05 per liter, and a proportionate tax at the
same rate on all fractional parts of a liter; and
(3) All alcohol spirits manufactured within this state for sale within this state shall be made from Georgia grown products."
SECTION 2.
"3_4_60.
The following state taxes are levied and imposed:
(1) There shall be imposed upon the first sale, use, or final delivery within this state of all distilled spirits an excise tax in the amount of
(2) There shall be imposed upon the importation for use, consumption, or final delivery into this state of all distilled spirits an import tax in the amount of
(3) All alcohol spirits manufactured within this state for sale within this state shall be made from Georgia grown products."
SECTION 2.
Said title is further amended by striking Code Section
3_5_60, relating to the levy and amount of state excise tax regarding malt
beverages, and inserting in its place a new Code Section 3_5_60 to read as
follows:
"3_5_60.
There is levied and imposed on the first sale, use, or possession within this state of malt beverages the following taxes:
(1) Where malt beverages are sold in or from a barrel or bulk container, such malt beverages being commonly known as tap or draft beer, an excise tax of$10.00 $15.00 on each container sold containing not more
than 31 gallons and a proportionate tax at the same rate on all fractional parts
of 31 gallons;
(2) Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, an excise tax of4 1/2¢ 6 3/4¢ per 12 ounces and a
proportionate tax at the same rate on all fractional parts of 12 ounces;
and
(3) A tax on all such beverages in excess of 576 ounces or two standard cases of 12 ounce size or the equivalent thereof or one 7.75 gallon keg or barrel of such beverages at the same rates of taxation as imposed in this part for other such beverages and on which the taxes are not otherwise imposed by either paragraph (1) or (2) of this Code section."
"3_5_60.
There is levied and imposed on the first sale, use, or possession within this state of malt beverages the following taxes:
(1) Where malt beverages are sold in or from a barrel or bulk container, such malt beverages being commonly known as tap or draft beer, an excise tax of
(2) Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, an excise tax of
(3) A tax on all such beverages in excess of 576 ounces or two standard cases of 12 ounce size or the equivalent thereof or one 7.75 gallon keg or barrel of such beverages at the same rates of taxation as imposed in this part for other such beverages and on which the taxes are not otherwise imposed by either paragraph (1) or (2) of this Code section."
SECTION 3.
Said title is further amended by striking Code Section
3_6_50, relating to the levy and amount of state excise tax regarding wines, and
inserting in its place a new Code Section 3_6_50 to read as
follows:
"3_6_50.
(a) There shall be levied and imposed on the first sale, use, or final delivery within this state of all table wines an excise tax in the amount of11¢ 16 1/2¢ per liter and a proportionate tax
at the same rate on all fractional parts of a
liter.
(b) There shall be imposed upon the importation for use, consumption, or final delivery into this state of all table wines an import tax in the amount of29¢ 43 1/2¢ per
liter and a proportionate tax at the same rate on all fractional parts of a
liter.
(c) There shall be levied and imposed upon the first sale, use, or final delivery within this state of all dessert wines an excise tax in the amount of27¢ 40 1/2¢ per
liter and a proportionate tax at the same rate on all fractional parts of a
liter.
(d) There shall be levied and imposed upon the importation for use, consumption, or final delivery into this state of all dessert wines an import tax in the amount of40¢
60¢ per liter and a proportionate tax at the same rate on all
fractional parts of a
liter."
"3_6_50.
(a) There shall be levied and imposed on the first sale, use, or final delivery within this state of all table wines an excise tax in the amount of
(b) There shall be imposed upon the importation for use, consumption, or final delivery into this state of all table wines an import tax in the amount of
(c) There shall be levied and imposed upon the first sale, use, or final delivery within this state of all dessert wines an excise tax in the amount of
(d) There shall be levied and imposed upon the importation for use, consumption, or final delivery into this state of all dessert wines an import tax in the amount of
SECTION 4.
This Act shall become effective upon its approval by the
Governor or upon its becoming law without such approval.
SECTION 5.
All laws and parts of laws in conflict with this Act are
repealed.