1927 Ga. Laws 83
Abstract
No. 398, § 2, § 86: Levied a tax on dealers "in or near towns or cities" who deal "in pistols or in toy pistols which shoot cartridges, or who deals in pistol cartridges, or rifle cartridges, dirks, bowie knives, or metal knucks."
Summary
The paragraph imposes a state tax on anyone selling pistols, toy pistols that use cartridges, ammunition, or certain weapons like dirks, bowie knives, and metal knuckles. The tax is $50 per business location in or near towns with 10,000 or fewer people, and $100 in larger cities, with no exemptions allowed for any seller.
Law Text
Paragraph 86. Pistols. Upon each and every dealer in pistols or in toy pistols which shoot cartridges, or who deals in pistol cartridges, or rifle cartridges, dirks, bowie-knives, or metal knucks, for each place of business in this State, in or near towns or cities of 10,000 or less inhabitants, $50.00; in or near cities of over 10,000 inhabitants, $100.00, Provided further, that no person shall be exempted from the payment of this tax.
Description
Categories
TAX - DEALERS