§ 24-166. Imposition; remittance; recovery.  


Latest version.
  • (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 )