HomeMy WebLinkAboutORD 6253 CITY CODE BEER EXCISE TAX
Augusta Richmond GA
DOCUMENT NAME: 0 V 0/[ V7an CG V '2- 5~
DOCUMENT TYPE: 0 I'd, 'nancC
YEAR: 'l.c5rJi)
BOX NUMBER: 0
FILE NUMBER: I t-hf71
NUMBER OF PAGES:
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ORDINANCE NO. 6253
AN ORDINANCE TO AMEND AUGUSTA-RICHMOND COUNTY
CODE ~ 6-2-105 PROVIDING FOR THE APPROPRIATION
OF BEER EXCISE TAX REVENUE TO THE AUGUSTA-
RICHMOND COUNTY COLISEUM AUTHORITY; TO PROVIDE
AN EFFECTIVE DATE; AND FOR OTHER PURPOSES.
BE IT ORDAINED BY THE AUGUSTA-RICHMOND COUNTY COMMISSION, AND
IT IS HEREBY ORDAINED BY AUTHORITY OF SAME AS FOLLOWS:
Section 1. Augusta-Richmond County Code ~ 6-2-105 is hereby
amended by deleting said section in its entirety and substituting
in lieu thereof a new section to be known as S 6-2-105 which shall
read as follows:
S 6-2-105. APPROPRIATION OF BEER EXCISE TAX REVENUE
TO COLISEUM AUTHORITY.
No more than 30 percent of the proceeds from the
beer excise tax imposed by this article shall be
appropriated to the Augusta-Richmond County Coliseum
Authority for the construction of a civic center and/or
coliseum. The proceeds from the beer excise tax shall be
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imposed and appropriated as shown on the following
schedule, and the proceeds from the beer excise tax shall
be delivered to the Authority within thirty (30) days
after the date the beer excise tax imposed by this
article is due.
A schedule of the excise tax
appropriated to the Augusta-Richmond County Coliseum
Authority is as follows:
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Excise Tax
Excise Tax
Appropriated
Containers
Collected
for Authority
48 seven-ounce containers $1.40 $0.42
48 eight-ounce containers 1. 60 0.48
24 twelve-ounce containers 1. 20 0.36
24 fourteen-ounce containers 1.40 0.42
24 sixteen-ounce containers 1. 60 0.48
12 quart containers 1. 60 0.48
Quarter-barrel containers 3.00 0.90
Half-barrel containers 6.00 1. 80
The proceeds may be expended by the Authority for cost of
all necessary planning, site and feasibility studies,
cost of construction, cost of all lands, properties,
rights, easements and franchises acquired, the cost of
all machinery and equipment, financing charges, interest
prior to and during construction, cost of engineering,
archi tectural and legal expenses, and other expenses
necessary or incident to the construction of a civic
center and/or coliseum.
Section 2. All ordinances or parts of ordinances in conflict
with this ordinance are repealed as of the effective date of this
ordinance.
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Section 3. This ordinance shall become effective ninety (90)
days after the date of adoption.
Duly adopted this :)/Zf
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C e k
First Reading:
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Second Reading:
, 2000.