---
title: O.C.G.A. § 48-13-28. Disposition of increase in occupation tax revenue; public hearings.
collection: code
id: 48-13-28
cite_as: O.C.G.A. § 48-13-28 (2025)
canonical_url: https://georgiacommons.org/code/48-13-28
md_url: https://georgiacommons.org/code/48-13-28.md
text_url: https://georgiacommons.org/code/48-13-28/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=179
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/48-13.md
previous: https://georgiacommons.org/code/48-13-27.md
next: https://georgiacommons.org/code/48-13-29.md
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: REVENUE AND TAXATION / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / GENERAL PROVISIONS
---

# O.C.G.A. § 48-13-28. Disposition of increase in occupation tax revenue; public hearings.

In any year when revenue from occupation taxes is greater than revenue from occupation taxes for the preceding year for a local government, the local government shall hold one or more public hearings as a part of the process of determining how to use the additional revenue.

## History

Code 1981, § 48-13-28, enacted by Ga. L. 1995, p. 419, § 1.