TITLE 48 REVENUE AND TAXATION

Section 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.

ARTICLE 1 GENERAL PROVISIONS

48-13-28. Disposition of increase in occupation tax revenue; public hearings.

In any year when revenue from occupation taxes is greater than revenue from occupation taxes for the preceding year for a local government, the local government shall hold one or more public hearings as a part of the process of determining how to use the additional revenue.

(Code 1981, §48-13-28, enacted by Ga. L. 1995, p. 419, § 1.)