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Official Code of Georgia Annotated

Title 3. ALCOHOLIC BEVERAGES · Chapter 5. MALT BEVERAGES · Article 4. EXCISE TAXATION · Part 2. LOCAL

3-5-83. Use of excess tax revenues by consolidated governments and certain counties.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. (a)

    Any tax revenue realized pursuant to this part by a consolidated government existing on July 1, 1981, which is in excess of the amount levied locally on December 1, 1972, shall be used to construct a convention center or to pay for the operation of a convention center.#

  2. (b)

    Any tax revenue realized pursuant to this part by a county having a population of not less than 162,000 nor more than 165,000 according to the United States decennial census of 1970 or any future such census or by any municipality in any such county, which is in excess of the amount levied locally on December 1, 1972, shall be used for the construction of a coliseum or civic center.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1973, p. 328, § 2; Ga. L. 1974, p. 1447, § 1; Ga. L. 1976, p. 282, § 1; Code 1933, § 5A-4735, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 48.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t1-t2-t3-(v3)-2019-pdf.pdf, Volume V3, 2019 edition, page 822; merge action: carried; file SHA-256 206dab95f27a.