The Wholesale Dealer Alcoholic Beverage Excise Tax Return is the monthly return that the Chatham County Finance Department in Georgia uses to collect excise tax on malt beverages, distilled spirits and wines sold by wholesale dealers. It is a county alcohol excise return, not a property tax form. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by Chatham County, and the return is paid and mailed to the Finance Department as described below.
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What is Wholesale Dealer Alcoholic Beverage Excise Tax Return – Chatham County, GA?
The Wholesale Dealer Alcoholic Beverage Excise Tax Return is the Chatham County, Georgia form on which a wholesale dealer reports, for one reporting month, the units of malt beverages, distilled spirits and wines sold and the excise tax due on them. The Chatham County Finance Department receives it.
The form has two tax sections. The malt beverage section cites OCGA 3-5-80 and lists container sizes from 6 ounces to 32 ounces and barrels, kegs or drums from 1.125 to 31 gallons, with a column for the number of units, the rate and the tax due. Malt beverages sold in other container sizes are taxed at proportionate rates. The distilled spirits and wines section cites OCGA 3-4-80 and OCGA 3-6-60 and lists tax by the gallon, half gallon, quart, 1/5 gallon, pint, 1/10 gallon, 1/2 pint or smaller, and liter, again with proportionate rates for other sizes.
Lines 1 to 3 total the tax. Line 4 is a deduction for a return postmarked on time, line 5 is a penalty for a return postmarked late, and line 6 is the total amount due. The form closes with a declaration, signature block and phone number. The revision printed on it is June 2021.
Who needs to file Wholesale Dealer Alcoholic Beverage Excise Tax Return – Chatham County, GA?
Wholesale dealers of alcoholic beverages who sell malt beverages, distilled spirits or wines in Chatham County, Georgia use this return to report and pay the county excise tax for each reporting month. The form asks for the business name, business address and County Alcohol License Number, and for the OCGA 3-5-80 number in the malt beverage section.
A return is required even when there is nothing to report: the form states that a zero return is due even if there were no sales for that month.
The form does not describe any other filer, and it does not say that a representative may sign for the business. It has a single declaration, signed by a person who prints a name and title. Questions about who must file go to the Chatham County Finance Department at (912) 652-7906.
When to file Wholesale Dealer Alcoholic Beverage Excise Tax Return – Chatham County, GA
Returns are due on the 10th day of the month following the collection in which beverages are sold, citing OCGA 3-5-81. File one return for each reporting month, entering the month and year at the top of the form.
Timing affects the amount due. Line 4 deducts a discount from the total tax due if the return is on time and postmarked by the 10th. Line 5 adds a penalty if the return is postmarked after the 10th; the form gives the formula for it, and the Finance Department can confirm the current figures.
A zero return is due even if there were no sales for the month, so a month without sales still needs a filed return.
Documents you need
- A copy of your report of monthly sales to retailers made to the state department of revenue, returned together with this form for the same reporting month.
How to fill out Wholesale Dealer Alcoholic Beverage Excise Tax Return – Chatham County, GA
Enter the reporting month
At the top, complete Reporting Month 20 ____ with the month and year the return covers.
Enter business details
Fill in the Business Name, Business Address and County Alcohol License Number. In the malt beverage section, also enter the OCGA 3-5-80 number.
Count malt beverage units
For each container size or barrel, keg or drum capacity you sold, enter the number of units. Malt beverages in sizes not listed are taxed at proportionate rates.
Figure malt beverage tax due
For each row, multiply the units by the printed rate and enter the result in the Tax Due column. Enter the sum on line 1, Total Malt Beverage Tax Due.
Complete distilled spirits and wines
For each size listed (per gallon, half gallon, quart, 1/5 gallon, pint, 1/10 gallon, 1/2 pint or smaller, per liter), enter the tax due. Sizes not listed are taxed at proportionate rates.
Total lines 2 and 3
Enter the sum of the distilled spirits and wines rows on line 2. On line 3, add line 1 and line 2.
Apply the on-time deduction
On line 4, deduct the discount from line 3 only if the return is on time and postmarked by the 10th.
Add the late penalty if due
On line 5, add the penalty only if the return is postmarked after the 10th, using the formula printed on the form.
Calculate the total amount due
Line 6 is the total amount due from lines 3 through 5. Enter 0 amounts as needed for a zero return, which is still required.
Sign the declaration
Print your name and title, sign, enter your phone number and date the return. The signature declares the information is true and correct to the best of your knowledge and belief.
Review and download the PDF
Check the month, license number and totals, then download or print the completed PDF from FillingPDF. Add your copy of the state report of monthly sales to retailers and mail it with your check as described under How to submit.
How to submit Wholesale Dealer Alcoholic Beverage Excise Tax Return – Chatham County, GA
The form names one channel: mail, with payment by check.
- By mail: send the completed return to Chatham County Finance Department, P.O. Box 9297, Savannah, Georgia 31412.
- Payment: make the check payable to Chatham County Finance Department.
- Attachment: include a copy of your report of monthly sales to retailers made to the state department of revenue.
- Questions: call the Finance Department at (912) 652-7906.
Check the postmark: the discount on line 4 applies only to a return postmarked by the 10th, and the penalty on line 5 applies to a return postmarked after it. The form names no online filing or in-person option. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Skipping the return for a month with no sales; the form says a zero return is due even if there were no sales that month.
- Mailing the return so that it is postmarked after the 10th and then not adding the late penalty on line 5.
- Taking the on-time deduction on line 4 for a return that is not postmarked by the 10th.
- Mailing the return without a copy of your report of monthly sales to retailers made to the state department of revenue.
- Making the check payable to anyone other than the Chatham County Finance Department.
- Mailing the return to a street address instead of P.O. Box 9297, Savannah, Georgia 31412.
- Using the listed rate for a container size that is not on the form instead of the proportionate rate the form requires for other sizes.
- Leaving out the County Alcohol License Number, the OCGA 3-5-80 number or the reporting month at the top of the form.
Frequently asked questions
Is this the Chatham County property tax form?
No. This is the Wholesale Dealer Alcoholic Beverage Excise Tax Return, a monthly county return for malt beverage, distilled spirits and wine sales. It is one of the Chatham County Finance Department's forms, but it does not report property tax.
When is the wholesale dealer excise tax return due in Chatham County?
On the 10th day of the month following the collection in which beverages are sold, citing OCGA 3-5-81. A return postmarked by the 10th earns the deduction on line 4; one postmarked after the 10th carries the penalty on line 5.
Do I have to file if I had no alcohol sales this month?
Yes. The form states that a zero return is due even if there were no sales for that month. Complete the identifying information, enter zero amounts, sign it and mail it by the 10th like any other return.
Where do I mail the Chatham County alcohol excise tax return?
Mail it with your check to Chatham County Finance Department, P.O. Box 9297, Savannah, Georgia 31412. Make the check payable to the Chatham County Finance Department. The phone number printed on the form is (912) 652-7906.
What do I attach to the wholesale dealer excise tax return?
Return the form with a copy of your report of monthly sales to retailers made to the state department of revenue. The form names no other attachment.
Is there a late penalty on this return?
Yes. Line 5 adds a penalty if the return is postmarked after the 10th, calculated by the formula printed on the form. Call the Finance Department at (912) 652-7906 for the current figures.
Can I fill out this return online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not connected to Chatham County and does not file or pay the return; you mail it to the Finance Department.
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