Wholesale Dealers Excise Tax
Wholesale Dealers - Malt Beverages and Wine Excise Taxes
Per City Ordinance, all wholesale dealers are required to pay excise taxes on a monthly basis to the City of Newnan for the sale of alcoholic beverages within the city limits. The ordinance is below for your review. The monthly report for excise taxes, and payment, must be postmarked by the 10th day of each month to avoid penalty. The fillable report is available by clicking this link: Wholesale Dealers Excise Tax Report.
The report must be filed every month so that the City can track who has filed each month. Therefore, even if you have no sales to report, you must file for the month and show nothing due to the City of Newnan. For more information, please email Licensing@cityofnewnan.org.
Sec. 3-120. - Excise tax report; penalty for failure to file; payment.
(a) In addition to the annual retail license fee required for the sale of alcoholic beverage, there is hereby levied and imposed upon all wholesale dealers selling malt beverages within the city a specific excise tax in the amount of $0.004166 per ounce on malt beverages sold by each wholesale dealer except when malt beverages are sold in individual containers with a capacity of 15½ gallons or more, the excise tax shall be $6.00 per 15½-gallon container, or if the container if larger than 15½ gallons, the tax shall be proportioned at the rate of $0.387 per each additional gallon or portion of a gallon capacity of the container.
(b) An excise tax is hereby imposed on wine sold within the limits of the city at the rate of $0.22 per liter.
(c) Each wholesale dealer selling malt beverages within the corporate limits shall file a report by the tenth day of each month showing for the preceding calendar month the exact quantities of malt beverages, by size and type of container, constituting a beginning and ending inventory for the month, sold within the corporate limits. Each wholesale dealer shall remit to the city on the tenth day for the month succeeding the calendar month in which such sales were made, the amount of excise tax due in accordance with the section.
(d) No decal, stamp or other identifying marking shall be required on malt beverages sold within the corporate limits.
(e) The excise tax provided for in this section shall be in addition to any license fee, occupation tax or other charge which may now or in the future be imposed upon the business of selling malt beverages or wines at retail or wholesale, within the city.
(f) The failure to make a timely report and remittance shall render a wholesale dealer liable for a penalty of ten percent of the total amount due during the first 30-day period following the date such report and remittance were due and a further penalty of ten percent of the amount of such remittance for each successive 30-day period or any portion thereof, during which such report and remittance are not filed. The filing of a false or fraudulent report shall render the wholesale dealer making such report liable for a penalty equal to 50 percent of the amount of the remittance which would be required under an accurate and truthful report.
(Ord. No. 96-8, § I, 4-9-96)