Excise Taxes

Print
Press Enter to show all options, press Tab go to next option

An excise tax is a tax that is levied directly on certain goods. The most common excise taxes collected in Georgia are the fuel tax on gasoline and the so-called "sin tax" collected on cigarettes and alcoholic beverages.  The City of Suwanee collects three types of excise taxes:  alcohol; hotel/motel; and rental motor vehicle.  

If you are a business operator who provides goods within Suwanee that are subject to an excise tax, the following will provide information on how you report and pay this tax to the City, as well as how much tax to collect.

How do I report and pay my excise taxes?

Each business who is required to collect an excise tax within Suwanee must submit a report and payment to the city by the 20th day of each month. The report shall document the taxable sales during the preceding month and the corresponding tax due. Reports may be filed here:

Alcohol Excise Tax - for operators only

Brewery/Brewpub Excise Tax

Hotel Motel Excise Tax

Rental Vehicle Excise Tax

The tax payment may be paid at the Business Services window of City Hall or mailed to:

City of Suwanee
Attn:  Business Services
330 Town Center Avenue
Suwanee, GA  30024

The Business Services department will periodically conduct audits to verify correct reporting and payment of excise taxes. 

How much excise tax do I collect?

Alcohol Excise Tax - Sales by the Drink and Production

Licensees who sell distilled spirits by the drink shall collect a 3 percent excise tax.  The 3 percent is based on the price that is charged to the public for the alcoholic beverage.

Brewpubs and breweries must submit an excise tax on all beer and malt beverages produced at the rate of $6.00 per half barrel (15½ gallons) and $12.00 per barrel (31 gallons). 

Distilleries must submit an excise tax on all distilled spirits produced at the rate of $0.22 per liter or [$0.0065] per ounce.

Alcohol Excise Tax - Wholesale Distribution

Wholesalers distributing distilled spirits and wine shall collect an excise tax at the rate of $0.22 per liter or [$0.0065] per ounce on all distilled spirits and wine sold to retailers in the city. The tax shall be collected at the time of delivery.

Wholesalers distributing beer and malt beverages shall collect an excise tax at a rate of $0.05 per 12-ounce container and $6.00 for each container of tap or draft beer or malt beverage of 15½ gallons and in similar proportion for bottles, cans and containers of various sizes as follows:

Size of
Container

Tax Per
Container

7-ounce

$0.0291

8-ounce

0.0333

12-ounce

0.0500

14-ounce

0.0583

16-ounce

0.0666

32-ounce

0.1333

Half barrel (15½ gallons)

6.00

One barrel (31 gallons)

12.00

 

Hotel/Motel Excise Tax

The City of Suwanee collects a 7% excise tax on hotel/motel occupancies. The following occupancies are exempt from the excise tax:

  • Permanent residents (30 more more consecutive days)
  • Religious, charitable, or educational corporations or associations
Rental Motor Vehicle Excise Tax

In accordance with O.C.G.A. §48-13-90, the City of Suwanee collects a 3% excise tax on vehicle rentals. 

The following charges are subject to the excise tax:

  • Time
  • Mileage
  • Insurance coverage
  • Collision damage waivers

The following charges are NOT subject to the excise tax:

  • Rentals that are 32 or more consecutive days
  • Rental vehicles that carry 11 or more passengers
  • Rental vehicles that are rented out of state and returned in Georgia
  • Rental vehicles that are rented in Georgia and returned out of state
  • Charges for motor fuel tax or sales tax

What happens if I submit my report and tax payment late?

A late payment penalty shall be added to the amount due for any payment not received by the due date.  The penalty is different for each tax and the reporting form will help you to correctly calculate the penalty due.

The City will be unable to renew business licenses and/or alcohol beverage licenses for licensees who are currently delinquent on excise taxes or who have been chronically delinquent during the preceding calendar year.

Have questions or need more information?

Please contact  the Business Services department at 770-945-2145 with questions or for assistance preparing your excise tax reports.