---
title: O.C.G.A. § 48-8-206. Disbursement of proceeds.
collection: code
id: 48-8-206
cite_as: O.C.G.A. § 48-8-206 (2025)
canonical_url: https://georgiacommons.org/code/48-8-206
md_url: https://georgiacommons.org/code/48-8-206.md
text_url: https://georgiacommons.org/code/48-8-206/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=1019
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/48-8-205.md
next: https://georgiacommons.org/code/48-8-207.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 / SALES AND USE TAXES / WATER AND SEWER PROJECTS AND COSTS TAX
---

# O.C.G.A. § 48-8-206. Disbursement of proceeds.

The proceeds of the tax collected by the commissioner in each municipality 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 in order to defray the costs of administration; and

(2) The remaining proceeds of the tax shall be distributed to the governing authority of the municipality imposing the tax.

## History

Code 1981, § 48-8-206, enacted by Ga. L. 2004, p. 69, § 7; Ga. L. 2005, p. 60, § 48/HB 95.