Court Opinion

ID: 9848195
Source: CourtListenerOpinion
Date Created: 2023-09-24 04:14:25.491399+00
Date Added: 2024-06-11T09:18:07.316214
License: Public Domain

Ingram, Justice,
dissenting. I respectfully dissent to the majority opinion as I regard this statute, when properly construed, to require a local levy for local purposes. Each city and county, allowing the sale of malt beverages, is free, within the limits of the statute, to set its own rate. Not a dime of the tax yield which flows into local coffers from the levy goes to the state. Consequently, the tax need not be uniform throughout the state. The Constitution requires only that it be uniform within the territory of the city or county. It meets this test and ought not to be overturned by this court. See Hawes v. Connor, 224 Ga. 567, 568 (163 SE2d 724); Fulton County Homes Owners Assn. v. Abbott, 230 Ga. 307, 308 (196 SE2d 886).