§ 24-166. Imposition; remittance; recovery.

(a)

The excise tax levied and collected pursuant to this article shall be imposed at the time and be recoverable as set forth in O.C.G.A. § 48-13-112(c);

(b)

The excise tax is due and payable in the same manner as would be required under O.C.G.A. § 48-8-1 et seq., except as otherwise provided in O.C.G.A. § 48-8-110 et seq.;

(c)

The excise tax shall be a debt of the purchaser of energy until it is paid and shall be recoverable at law in the same manner as authorized for the recovery of other debts;

(d)

The excise tax shall be remitted to the governing authority of DeKalb County by the dealer collecting such excise tax; and

(e)

A liability of the dealer at the applicable rate on the charges actually collected or the amount of excise taxes collected from purchasers, whichever is greater.

( Ord. No. 13-05, Pt. I, 2-26-13 )