There is a newer version of the Georgia Code
2016 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 1 - General Provisions
§ 48-13-28. Disposition of increase in occupation tax revenue; public hearings
GA Code § 48-13-28 (2016) What's This?
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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