Ga. Comp. R. & Regs. R. 560-12-5-.10 - Determination of Entitlement and Qualification
(1) Funds will be certified for disbursement
by the Revenue Commissioner pursuant to this Act only to those jurisdictions
which have certified to the Commissioner their qualifications and entitlement
to receive disbursements thereunder.
(a) With
respect to those jurisdictions which, by their own authority, impose the tax,
the resolution which imposes the tax and which is forwarded to the Commissioner
as provided in the Act shall constitute such certification.
(b) With respect to those jurisdictions which
do not impose the tax, but which claim entitlement to receive proceeds
therefrom, such certification shall be provided to the Commissioner upon forms
prescribed by him for that purpose.
(2) Before certifying disbursements to any
county imposing the tax, the Revenue Commissioner shall notify the governing
authority of such county of the names and the populations of those
Municipalities within such county to which the Commissioner proposes to certify
disbursements.
(3) Any
jurisdiction, person, or other entity which desires to contest the authority of
any jurisdiction to levy the tax or to contest the qualifications of any
jurisdiction claiming the status of a Municipality, as defined in the Act, may
file a written protest with the Commissioner of Revenue setting forth in detail
wherein such jurisdiction does not qualify as a Municipality within the meaning
of the Act or is without authority to impose the tax.
(4) Upon receipt of any protest filed
pursuant to Paragraph 3 above, the determination of authority or qualification
challenged therein shall be deemed a contested case within the meaning of the
Georgia Administrative Procedure Act and further proceedings with respect to
said determination shall be in accordance with the provisions of said
Act.
Notes
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