GroundRules
O.C.G.A. § 48-8-206: Disbursement of proceeds.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 8 Sales and Use Taxes
- Article 4 Water and Sewer Projects and Costs Tax (MOST)
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.
Collected 2026-09-17T19:34:57Z. Source file · JSON