2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 48-8-89.3 - Levy of tax in certain special districts; distribution of proceeds to qualified municipality

(a)
Notwithstanding any other provision of this article to the contrary, the tax provided for in Code Section
48-8-82
shall be levied in any special district in which:
(1)
Prior to January 1, 1980, a joint county and municipal sales and use tax was levied pursuant to Ga. L. 1975, p. 984, Section 2 (as amended by Ga. L. 1975, Ex. Sess., p. 1729, Section 1; Ga. L. 1976, p. 1019, Sections
1-13
; Ga. L. 1977, p. 1008, Section 1; Ga. L. 1978, p. 1429, Sections
1-3
; Ga. L. 1978, p. 1460, Sections
1-3
; Ga. L. 1978, p. 1678, Section 1; Ga. L. 1978, p. 1695, Section 1; Ga. L. 1979, p. 446, Section 1) or in which a referendum election had authorized the levying of such a tax within the special district;
(2)
The tax provided for in Code Section
48-8-82
was actually collected during the period of January 1, 1980, to January 1, 1989; and
(3)
There exists a qualified municipality which lies wholly or partially within the special district and which:
(A)
Was a qualified municipality at the time of filing of the distribution certificate most recently filed with the commissioner under Code Section
48-8-89
; and
(B)
Was not assigned any percentage of the net proceeds of the tax under such distribution certificate.
In any special district which meets the criteria specified in this subsection, the tax provided for in Code Section
48-8-82
shall be levied without regard to any past defects in compliance with the procedures specified by this article for the imposition of the tax.
(b)
A qualified municipality described in paragraph (3) of subsection (a) of this Code section, for which receipt of a portion of the net tax proceeds was not specified in the certificate most recently filed with the commissioner under Code Section
48-8-89
, may request the commissioner to thereafter distribute a portion of the net tax proceeds to the qualified municipality as provided in this Code section. Upon receipt of such a request, the commissioner shall thereafter, unless he determines that the requesting municipality does not meet the criteria specified in this Code section, give written notice of a new distribution formula to the county which is conterminous with the special district, to the requesting qualified municipality, and to each other qualified municipality within the special district. Such new distribution formula shall be determined as follows:
(1)
Begin with the percentages specified in the distribution certificate most recently filed with the commissioner;
(2)
Assign to the requesting municipality a percentage of the net proceeds which is equal to the total percentage of the net proceeds previously distributed to all other qualified municipalities in the special district multiplied by a fraction, the numerator of which is the population of the requesting municipality and the denominator of which is the population of all qualified municipalities within the special district;
(3)
Deduct the percentage of the net proceeds so assigned to the requesting municipality from the percentages previously assigned to all other qualified municipalities within the special district, such deductions to be pro rata on the basis of population; and
(4)
Make no change in the percentage of the net proceeds previously distributed to the county which is conterminous with the special district.
(c)
This new distribution formula shall be implemented at the earliest date deemed administratively practicable by the commissioner, and the notice specified in subsection (b) of this Code section shall include such date. This new distribution formula shall remain in effect until a subsequent distribution certificate is filed and becomes effective as provided in Code Section
48-8-89
.
(d)
For the purpose of all population based calculations under this Code section, only that portion of the population of a qualified municipality which is located within the special district shall be computed.