City of Atlanta v. Collins

Fletcher, Justice.

This appeal raises the issue of which political subdivisions in a county must receive a lower percentage of revenue from the local option sales tax when a qualified municipality increases its percentage of the county’s population according to the latest census. * We affirm the trial court’s ruling that the revenue should come from the share allocated to all the county’s qualified municipalities.

In 1983, Fulton County and its qualified municipalities agreed to a distribution certificate that gave Fulton County 35 percent of the proceeds from the local option sales tax, the…