TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 5A SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX

48-8-269.6. Annual publication of report.

Not later than December 31 of each year, the governing authority of each county and each qualified municipality receiving any proceeds from the tax under this part shall publish annually, in a newspaper of general circulation in the boundaries of such county or municipality, a simple, nontechnical report which shows for each purpose in the resolution calling for the imposition of the tax the original estimated cost, the current estimated cost if it is not the original estimated cost, amounts expended in prior years, and amounts expended in the current year. The report shall also include a statement of what corrective action the county or qualified municipality intends to implement with respect to each purpose which is underfunded or behind schedule and a statement of any surplus funds which have not been expended for a purpose.

(Code 1981, §48-8-269.6, enacted by Ga. L. 2015, p. 236, § 7-5/HB 170; Ga. L. 2015, p. 1443, § 2/HB 106; Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2016, p. 864, § 48/HB 737.)

The 2016 amendments. The first 2016 amendment, effective April 26, 2016, in the first sentence, substituted "qualified" for "qualifying" and substituted "part" for "article". The second 2016 amendment, effective May 3, 2016, part of an Act to revise, modernize, and correct the Code, substituted "qualified" for "qualifying" near the beginning of this Code section.