Section 3-4-130 - Imposition of tax by municipalities authorized; rate of tax(a) The governing authority of each municipality in which the sale of distilled spirits by the drink is permitted may impose, levy, and collect an excise tax upon the sale of the beverages, which tax shall not exceed 3 percent of the charge to the public for the beverages.(b) This Code section shall not apply to the sale of fermented beverages made in whole or in part from malt or any similar fermented beverage.