---
title: O.C.G.A. § 38-3-186. Contracting with Department of Revenue for collection and disbursement of charges remitted and for collection and disbursement of prepaid wireless 9-1-1 charges.
collection: code
id: 38-3-186
cite_as: O.C.G.A. § 38-3-186 (2025)
canonical_url: https://georgiacommons.org/code/38-3-186
md_url: https://georgiacommons.org/code/38-3-186.md
text_url: https://georgiacommons.org/code/38-3-186/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t37-t39-(v28)-pdf.pdf?sfvrsn=6f93000f_0#page=191
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.
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previous: https://georgiacommons.org/code/38-3-185.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 Regular Session of the General Assembly
heading_path: MILITARY, EMERGENCY MANAGEMENT, AND VETERANS AFFAIRS / EMERGENCY MANAGEMENT / EMERGENCY COMMUNICATIONS AUTHORITY
---

# O.C.G.A. § 38-3-186. Contracting with Department of Revenue for collection and disbursement of charges remitted and for collection and disbursement of prepaid wireless 9-1-1 charges.

(a) The authority shall contract with the Department of Revenue for the collection and disbursement of charges remitted to the authority under subsection (a) of Code Section 38-3-185, other than prepaid wireless 9-1-1 charges under Code Section 46-5-134.2. Under such nonmonetary contract and to defray the cost of administering such collection and disbursement, the Department of Revenue shall receive payment equal to 0.25 percent of the total amount of the gross charges remitted to the authority under subsection (a) of Code Section 38-3-185, other than prepaid wireless 9-1-1 charges under Code Section 46-5-134.2.

(b) The authority shall also contract with the Department of Revenue for the collection and disbursement of prepaid wireless 9-1-1 charges remitted to counties and municipalities under Code Section 46-5-134.2. Under such nonmonetary contract and to defray the cost of administering such collection and disbursement, the Department of Revenue shall receive payment equal to 0.25 percent of the total amount of the gross charges remitted to the authority or Department of Revenue under Code Section 46-5-134.2.

## History

Code 1981, § 38-3-186, enacted by Ga. L. 2018, p. 689, § 1-1/HB 751; Ga. L. 2022, p. 109, § 1/SB 84.

## Amendments

The 2022 amendment, effective July 1, 2022, substituted “0.25 percent” for “1 percent” in the second sentence of subsections (a) and (b).