Excise taxes in Johns Creek are collected and enforced by the Revenue division. All establishments which distribute or sell alcoholic beverages in the City, or rent/lease motor vehicles, or rent rooms, are required to submit supporting documentation with payment of the applicable excise taxes.
Alcohol Excise Taxes
The City of Johns Creek levies excise taxes on all sales of malt beverages, wine and distilled spirits for wholesale purchase and on all retail sales of distilled spirits by the drink. Applicable rates are provided in the respective forms listed below.
Retail sales of alcoholic beverages by the drink:
The City levies a 3% excise tax on the purchase price of alcoholic beverages by the drink. This tax should be remitted with a Retail Excise Tax Return on or before the 20th of each month, for the amount collected the preceding calendar month. A vendor's credit is given for payments on or before the 20th.
Wholesale wine, malt beverages & distilled spirits:
The excise tax on the sale of wine, malt beverages and distilled spirits, at the wholesale level, should be remitted to the City with a Wholesale Excise Tax Return on or before the 10th of each month, for the amount collected the preceding calendar month.
Car Rental Excise Taxes
The City levies a 3% excise tax on the rent or lease of motor vehicles in the City of Johns Creek. This should be remitted with a Car Rental Excise Tax Return on or before the 20th of each month, for the amount collected the preceding calendar month.
Hotel / Motel Excise Taxes
The City levies a 7% excise tax on the rent of every guest room in a hotel, rooming or lodging house, inn, motel, motor hotel and court, cabin, public or private club, and tourist camp, which contain guest rooms regularly furnished for value to the public. This should be remitted with a Hotel/Motel Occupancy Excise Tax Return on or before the 20th of each month, for the amount collected the preceding calendar month.