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Some cities and counties have a separate sales tax. Atlanta, Georgia charges a city sales tax. The money is paid to the state and they disburse it to the city. Also, a percentage of the sales tax collected in each county is returned to that county. The county then has to disburse a percentage to each city and town in the county based on population. The city and county I live in had a dispute over how much money the city received from the county. It ended up in a lawsuit.
In Georgia the residents can also vote on special-purpose local-option sales taxes (SPLOST). If the SPLOST passes the taxes in that county go up 1%. The money collected can only be used for funding the building of parks, schools, roads, and other public facilities. They also are in effect for a specific period of time after which tthey expire. Last year our county passed one to fund upgrades to the local airport Air Traffic Control Tower.
Apache
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