The proceeds of the tax collected by the commissioner in each metropolitan municipality special district under this part shall be disbursed as soon as practicable after collection; provided, however, that 1 percent of the amount collected shall be paid into the general fund of the state treasury in order to defray the costs of administration.
History. Code 1981, § 48-8-269.28 , enacted by Ga. L. 2016, p. 105, § 2-1/SB 369.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.9991, was redesignated as Code Section 48-8-269.28.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 5A - Special District Mass Transportation Sales and Use Tax
Part 3 - Metropolitan Municipality Special Districts
§ 48-8-269.23. Transportation Special Purpose Local Option Sales and Use Tax
§ 48-8-269.25. Procedures, Conditions, and Limitations for Imposition of Tax
§ 48-8-269.26. Administration and Collection by Commissioner
§ 48-8-269.27. Remission of Taxes Collected; Location of Each Retail Establishment
§ 48-8-269.28. Disbursement of Tax Proceeds
§ 48-8-269.29. Allocation or Balancing of State and Federal Funds
§ 48-8-269.31. Credit for Taxes Paid in Another Tax Jurisdiction
§ 48-8-269.33. Rules and Regulations
§ 48-8-269.34. Tax Authorized in Addition to Other Local Sales and Use Taxes