{"data":{"id":"us-ga/o.c.g.a.-48-8-206","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-206","heading":"Disbursement of proceeds.","body":"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:\n(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\n(2) The remaining proceeds of the tax shall be distributed to the governing authority of the municipality imposing the tax.","path":["TITLE 48 Revenue and Taxation","CHAPTER 8 Sales and Use Taxes","Article 4 Water and Sewer Projects and Costs Tax (MOST)"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"0b020ffe7dc2b747f4acdf7d67ab3336aea480b2edecff8f1d5c6a889d0d079a","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-205","next":"us-ga/o.c.g.a.-48-8-207"},"notice":"GroundRules: Original legal text. Not legal advice."}