O.C.G.A.
O.C.G.A. § 48-8-206 (2019)
Disbursement of proceeds
✓ O.C.G.A.: 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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The proceeds of the tax collected by the commissioner in each municipality under this article 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) The remaining proceeds of the tax shall be distributed to the governing authority of the municipality imposing the tax.