Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-8-121: Revenue and Taxation — O.C.G.A. § 48-8-121
What this law says, in plain English
Counties and municipalities receiving sales tax proceeds must use funds only for purposes specified in the authorizing resolution or ordinance, keep proceeds in separate accounts, and maintain audit records of all projects and expenditures.
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