City of Roswell v. City of Atlanta

Fletcher, Justice.

The issue in this appeal is the effective date for a new distribution formula for the local option sales tax when a minority municipality requests treatment as an absent municipality. We hold the effective date should be January 1 of the next calendar year, whether the county’s political subdivisions file a distribution certificate or the State Revenue Commissioner institutes a new distribution formula that includes an absent municipality. Accordingly, we affirm the trial court’s injunction.

Fulton County voters passed a one percent local option sales tax in 1982. The county…