§ 4-33. Collection of tax.

(a)

Every licensee or his agent is hereby authorized and directed to collect the tax imposed herein from purchasers of distilled spirits by the drink within the licensed premises. Such licensee or agent shall furnish such information as may be required by the City of Dallas, Georgia to facilitate the collection of the tax.

(b)

In all cases where the collection of food and drinks is by deferred payment or credit, the licensee is liable at the time of and to the extent that such credits are incurred in accordance with the rate of tax owing on the amount thereof. The City of Dallas, Georgia shall have authority to adopt rules and regulations prescribing methods and schedules for the collection and payment of the tax.

( Ord. No. OA-2015-03, 11-2-2015 )