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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 3. COUNTY SALES AND USE TAXES · Part 3. CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX

48-8-151. Disbursement of proceeds.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. The proceeds of the tax collected by the commissioner in each qualified consolidated government under this part shall be disbursed as soon as practicable after collection as follows:

  2. (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#

  3. (2)

    The remaining proceeds of the tax shall be distributed to the governing authority of the qualified consolidated government imposing the tax.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 48-8-151, enacted by Ga. L. 2023, p. 47, § 2/HB 230, effective April 24, 2023.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch7-8-(v37)-2024-pdf.pdf, Volume V37, 2024 edition, page 1002; merge action: carried; file SHA-256 94ae5e1b204a.