---
title: O.C.G.A. § 38-3-188. Retention of funds by Department of Revenue; payments to local governments.
collection: code
id: 38-3-188
cite_as: O.C.G.A. § 38-3-188 (2025)
canonical_url: https://georgiacommons.org/code/38-3-188
md_url: https://georgiacommons.org/code/38-3-188.md
text_url: https://georgiacommons.org/code/38-3-188/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=192
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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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. § 38-3-188. Retention of funds by Department of Revenue; payments to local governments.

(a) The Department of Revenue shall retain and remit from the total amount of funds collected by it from charges imposed pursuant to subsection (a) of Code Section 38-3-185 and pursuant to Code Section 46-5-134.2 an amount equal to 1 percent to the authority and an amount equal to 0.75 percent of the total amount to the Peace Officers’ Annuity and Benefit Fund as further provided for in Code Section 47-17-63.

(b) Except for the amounts retained by the authority, Department of Revenue, Peace Officers’ Annuity and Benefit Fund, and service suppliers pursuant to Code Sections 38-3-186 and 46-5-134 and this Code section, the remainder of the charges remitted by service suppliers shall be paid by the Department of Revenue to each local government on a pro rata basis based on the remitted amounts attributable to each such local government reported by service suppliers in the reports required by subsection (b) of Code Section 38-3-185. Such payments shall be made by the Department of Revenue to such local governments not later than 30 days following the date charges must be remitted by service suppliers to the Department of Revenue pursuant to subsection (a) of Code Section 38-3-185. Under no circumstances shall such payments be, or be deemed to be, revenues of the state and such payments shall not be subject to or available for appropriation by the state for any purpose.

## History

Code 1981, § 38-3-188, enacted by Ga. L. 2018, p. 689, § 1-1/HB 751; Ga. L. 2022, p. 109, § 2/SB 84.

## Amendments

The 2022 amendment, effective July 1, 2022, rewrote subsection (a), which read: “The Department of Revenue shall retain from the charges remitted to it pursuant to subsection (a) of Code Section 38-3-185 and pursuant to Code Section 46-5-134.2 an amount equal to 1 percent of the total amount of such charges and remit such amount to the authority.”; and inserted “Peace Officers’Annuity and Benefit Fund,” in the first sentence in subsection (b).