---
title: O.C.G.A. § 48-8-151. Disbursement of proceeds.
collection: code
id: 48-8-151
cite_as: O.C.G.A. § 48-8-151 (2025)
canonical_url: https://georgiacommons.org/code/48-8-151
md_url: https://georgiacommons.org/code/48-8-151.md
text_url: https://georgiacommons.org/code/48-8-151/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=1002
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/48-8.md
previous: https://georgiacommons.org/code/48-8-150.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: REVENUE AND TAXATION / SALES AND USE TAXES / COUNTY SALES AND USE TAXES / CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX
---

# O.C.G.A. § 48-8-151. Disbursement of proceeds.

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:

(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 governing authority of the qualified consolidated government imposing the tax.

## History

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