Excise Tax

Questions & Answers About Alcohol Excise Tax Changes

What is an Alcohol Excise Tax?
An excise tax is a tax directly levied on certain goods by a state or federal government. The
most prominent excise taxes collected by the State of Georgia are the fuel tax on gasoline and
the so-called "sin tax" collected on cigarettes and alcoholic beverages. Excise taxes are also
charged on liquor by the drink, malt beverages produced and sold on site, and collected from wholesalers at time of purchase for resale.
Do I need to complete this form?
Any City of Duluth Alcohol Licensee who sells liquor for consumption on the premise is required to
submit a complete excise return and send payment to the City by the 10th day of each month
Late excise tax submissions are subject to penalties and interest.

Any malt producer who sells on site must also remit an excise tax monthly.

Click here to be taken to our online payment portal to access reporting forms.  You may pay online or simply save/print the report and mail with payment. 

Any wholesaler who delivers to businesses inside Duluth city limits must remit payment to the City on a monthly basis as well.  We will accept any printout or summary of all accounts in Duluth for beer and wine, but liquor must be detailed with customer and quantity.
The interest rate for being late was 1% of the tax due and now it is .95%. Why did this change?
Code Section 3, 48-2-40 of Georgia State House Bill 960 became effective on July 1, 2016.
This change states the annual interest rate will be based on the Federal Reserve Board’s Prime
Rate as of the first business day of each year, plus three percent (3%), and will accrue monthly
from the date the tax is due.  Each January, this amount will change.
What are the new penalties for late payments?
Late fees will continue to be assessed but are now 5% at 120 days late. In accordance with
this law revising subsection (b) of Code Section 48-2-44, relating to penalties and interest on
failure to file a return or timely pay taxes held in trust for the state, the change affects when the
penalty can be charged and what percent will be used to calculate the late fee. The law states in
The penalty will not begin until after 120 days at 5% rate. No matter when funds are paid, the
penalty cannot be more that 20% of the principal amount of the tax that was originally due.
What happens if I don't report or pay my excise taxes on time?
The Alcohol & Excise Tax Officer will contact the Licensee for any excise tax delinquencies. Failure to pay excise taxes on a timely manner can be subject to citation(s). Furthermore, the business may be subject to an audit by the Duluth City Clerk, which is why accurate record-keeping and timely payments are essential. All excise tax records including tax returns, daily sales receipts, and alcohol invoices/deliveries must be maintained by the Licensee for up to 3 years (36-months). Delinquent accounts are subject to both interest and penalties, and non payment of fees due are taken into consideration during each annual license renewal cycle.