---
title: O.C.G.A. § 48-8-109.36. Disbursement of proceeds.
collection: code
id: 48-8-109.36
cite_as: O.C.G.A. § 48-8-109.36 (2025)
canonical_url: https://georgiacommons.org/code/48-8-109.36
md_url: https://georgiacommons.org/code/48-8-109.36.md
text_url: https://georgiacommons.org/code/48-8-109.36/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=962
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: For effective date, see note.
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SALES AND USE TAXES / SPECIAL DISTRICT OPTION SALES AND USE TAX
---

# O.C.G.A. § 48-8-109.36. Disbursement of proceeds.

The proceeds of the tax collected by the commissioner under this article shall be disbursed as soon as practicable after collection as follows:

(1) One percent of the amount collected shall be paid into the general fund of the state treasury to defray the costs of administration; and

(2) The remaining proceeds of the tax shall be distributed to the county whose boundary is conterminous with the boundary of the special district to be distributed thereafter by such county among the political subdivisions within the special district in accordance with the distribution schedule, which shall be prescribed in the intergovernmental agreement imposing the tax.

## History

Code 1981, § 48-8-109.36, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581.

## Editor's Notes

Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025.

For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article.