O.C.G.A. § 36-64-10: Levy and collection of recreation tax.

The governing body of any municipality or county or school district adopting the provisions of this chapter at an election shall thereafter annually levy and collect a tax sufficient to provide for an adequate recreation program for the area specified, of not less than the minimum nor more than the maximum amount set out in the petition for the election, which tax shall be designated as the “recreation tax” and shall be levied and collected in the same manner as the general tax of the municipality, county, or school district.