Disbursement of proceeds

O.C.G.A. § 48-8-151 — under Title 48.

O.C.G.A. § 48-8-151

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. 48-8-152. Credit for tax paid in another jurisdiction.