GA Code § 48-13-28 - Disposition of Increase in Occupation Tax Revenue; Public Hearings.
Section 48-13-27 - Ordinances and Resolutions to Be in Compliance With Amended Article.Section 48-13-29 - Compliance by Counties and Municipalities With Provisions; Electronic or Mail Application Process; Payment of Fees; Establishment of System of Permitting Not Required; Plans or Specifications by Mail.
In any year when revenue from occupation taxes is greater than revenue from occupation taxes for the preceding year for a local government, the local government shall hold one or more public hearings as a part of the process of determining how to use the additional revenue.
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