Dallas |
Code of Ordinances |
Chapter 4. ALCOHOLIC BEVERAGES |
Article III. EXCISE TAX ON MIXED DRINKS CONSUMED ON PREMISES |
§ 4-34. Determination, returns and payments.
(a)
The tax imposed by this section shall become due and payable from the purchaser at the time of purchase of any mixed drink in this City of Dallas, Georgia. All amount of such taxes collected by the licensee shall be due and payable to the City of Dallas, Georgia monthly on or before the twentieth day of every month next succeeding each respective monthly period for which this tax is imposed; provided, however, that upon a proper showing that the tax imposed will not be collected until after a regular billing period of the collecting agent, then the collection of the tax may be deferred by the City of Dallas, Georgia for an additional period not exceeding 30 days.
(b)
On or before the twentieth day of the month following each monthly period, a return for the preceding monthly period shall be filed with the City of Dallas, Georgia in such form as the City of Dallas, Georgia may prescribe by every licensee liable for the payment of tax hereunder. All returns shall show the gross receipt of the sale of distilled spirits by the drink and the amount of the tax collected on such drinks.
(c)
Licensees collecting the tax shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting and paying the amount due, if such amount is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from state tax under the "Georgia Retailers' and Consumers' Sales and Use Tax Act," approved February 20, 1951, as now or hereafter amended (O.C.G.A. § 48-8-50).
( Ord. No. OA-2015-03, 11-2-2015 )