GA Code § 48-8-151 - Disbursement of Proceeds.

The proceeds of the tax collected by the commissioner in each qualified consolidated government under this part 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 to defray the costs of administration; and

(2) The remaining proceeds of the tax shall be distributed to the governing authority of the qualified consolidated government imposing the tax.