---
title: O.C.G.A. § 36-64-10. Levy and collection of recreation tax.
collection: code
id: 36-64-10
cite_as: O.C.G.A. § 36-64-10 (2025)
canonical_url: https://georgiacommons.org/code/36-64-10
md_url: https://georgiacommons.org/code/36-64-10.md
text_url: https://georgiacommons.org/code/36-64-10/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t36-ch60-92-(v27a)-2025-pdf.pdf?sfvrsn=1fad51cc_0#page=177
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/36-64.md
previous: https://georgiacommons.org/code/36-64-9.md
next: https://georgiacommons.org/code/36-64-11.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: LOCAL GOVERNMENT / Provisions Applicable to Counties and Municipal Corporations / RECREATION SYSTEMS
---

# O.C.G.A. § 36-64-10. Levy and collection of recreation tax.

The governing body of any municipality or county or school district adopting the provisions of this chapter at an election shall thereafter annually levy and collect a tax sufficient to provide for an adequate recreation program for the area specified, of not less than the minimum nor more than the maximum amount set out in the petition for the election, which tax shall be designated as the “recreation tax” and shall be levied and collected in the same manner as the general tax of the municipality, county, or school district.

## History

Ga. L. 1923, p. 106, § 10; Code 1933, § 69-610; Ga. L. 1946, p. 152, § 10.