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![handle is hein.sag/sagga0040 and id is 1 raw text is: georgia.gov - Unofficial Opinions
GEOR GlAGOV
GEORGI DEPARTMETo LAW
UNOFFICIAL OPINION 2012-1
To: City Attorney May 10, 2012
Re: An absent municipality cannot be forced under O.C.G.A. § 48-8-89 to accept a smaller
percentage of the local option sales and use tax proceeds distributed to all qualified municipalities
in the county than the percentage the absent municipality's population is of the total population of
all such qualified municipalities.
As the City of Roswell's attorney, you have asked for this office's opinion about how to calculate the
minimum share of local option sales and use tax (LOST') proceeds to which an absent qualified
municipality is entitled under O.C.G.A. § 48-8-89. Your question has been prompted by upcoming,
statutorily-mandated negotiations between Fulton County and its qualified municipalities regarding those
distributions. See O.C.G.A. § 48-8-89(d)(1) (A certificate providing for the distribution of [LOST monies]
shall expire on December 31 of the second year following the year in which [a] decennial census is
conducted. No later than December 3 0 of [such] second year..., a new distribution certificate meeting
the requirements for certificates specified by subsection (b) of this Code section shall be filed with ... the
[Revenue] commissioner.') For the reasons discussed below, it is my unofficial opinion that an absent
municipality cannot be forced under O.C.G.A. § 48-8-89 to accept a smaller percentage of the LOST
proceeds distributed to all the qualified municipalities in the county than the percentage that the absent
municipality's population is of the total population of all such qualified municipalities, regardless of
whether that distribution is pursuant to a negotiated certificate or is based instead on an order by a
superior court judge when the necessary parties are unable to agree.
The State Revenue Commissioner administers and collects LOSTs, which are levied pursuant to Article 2 of
Chapter 8 of Title 48, for the use and benefit of the county and each qualified municipality located wholly
or partially therein. O.C.G.A. § 48-8-87. See generally O.C.G.A. § 48-8-80 (defining qualified
municipality'). One percent of the amount collected [by the Commissioner is] paid into the general fund of
the state treasury in order to defray the costs of administration, O.C.G.A. § 48-8-89(a)(1), and the
remaining proceeds... [are] distributed to... each qualified municipality ... and ... the county [.]
O.C.G.A. § 48-8-89(a)(2). The Commissioner makes those distributions in accordance with a certificate.
.. executed [on] behalf of each [affected city and county] ... and which ... speciffies] by percentage that
portion of the remaining proceeds ... each such political subdivision shall receive. O.C.G.A. § 48-8-
89(b). However, not every qualified municipality has to agree to a LOST distribution certificate in order
for that certificate to be effective.
law.ga.gov/0O/opinionprint/0,2669,87670814_90686057_184935719,00.html
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