---
title: O.C.G.A. § 36-64-15. Removal of minimum or maximum recreation tax by municipality or county.
collection: code
id: 36-64-15
cite_as: O.C.G.A. § 36-64-15 (2025)
canonical_url: https://georgiacommons.org/code/36-64-15
md_url: https://georgiacommons.org/code/36-64-15.md
text_url: https://georgiacommons.org/code/36-64-15/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=178
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/36-64-14.md
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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. § 36-64-15. Removal of minimum or maximum recreation tax by municipality or county.

(a) If a municipality or county has adopted the provisions of this chapter at an election, thereby establishing a minimum recreation tax, a maximum recreation tax, or a minimum and maximum recreation tax, then such minimum or maximum or both may be removed as provided in this Code section.

(b) In order to so remove the minimum or maximum or both, the governing body of the municipality or county shall adopt a resolution to that effect, subject to approval by a majority of the voters of the municipality or county at the next general or special election of the municipality or county which is held more than 45 days after the date of the adoption of the resolution by the governing body. Such resolution shall specify the ballot language to be used in presenting the question and the governing body shall provide a copy of the resolution to the appropriate election officials. If a majority of the voters voting on the question of removal vote in favor, the minimum or maximum or both shall be removed as presented to the voters.

(c) Where a minimum or maximum or both has or have been removed as authorized by this Code section, the amount of municipal or county funding for the recreation system of the municipality or county shall thereafter be determined by the governing body of the municipality or county in its discretion; and the municipal or county governing body shall assume budgetary control over the recreation fund and any moneys therein.

## History

Code 1981, § 36-64-15, enacted by Ga. L. 2008, p. 740, § 1/HB 1024.