Disbursement of Proceeds

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Sales and Use Taxes
  5. Special District Mass Transportation Sales and Use Tax
  6. Metropolitan County Special Districts
  7. Disbursement of Proceeds

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The proceeds of the tax collected by the commissioner in each metropolitan county special district under this part shall be disbursed as soon as practicable after collection as follows:

  1. One percent of the amount collected shall be paid into the general fund of the state treasury in order to defray the costs of administration; and
  2. Except for the percentage provided in paragraph (1) of this Code section, the remaining proceeds of the tax shall be distributed pursuant to the terms of an intergovernmental agreement.

(Code 1981, §48-8-269.13, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369.)

Code Commission notes.

- Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.94, was redesignated as Code Section 48-8-269.13.


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