SUMMARY: 

            This bill would amend Section 48-8-89.1 of O.C.G.A. relating to the distribution of local option sales tax proceeds by adding a “qualified district area” as a special district, eligible for a share of the funds as a separate unit.

REQUIREMENTS:

• The special district would be the remaining unincorporated area of the county where the population constitutes less than 10% of the population of a county once a newly expanded municipality is in effect.
• The special district would be entitled to the same share of tax proceeds on a per capita basis as any municipality within the county.