The case of the $18 million

When you pay sales taxes at the store, that money is sent to the state.

The state adds it all up, keeps its share and sends a portion back to cities, counties and school boards, minus a little extra the state keeps for its trouble.

But there’s usually some money that no one really knows where to send. It's just not clear what jurisdiction it belongs to for “a thousand different reasons," according to Bert Brantley, Gov. Sonny Perdue’s communications director.

For years, this money was divided among local governments via a formula decided on by the General Assembly. But the law that puts that formula in place quietly sun-setted at the end of 2007. It wasn’t put back into place until earlier this year, state Rep. Rick Austin sponsored a bill extending the formula through the end of 2011.

Now, here’s the question: What do you do with the $18 million or so collected in 2008 that doesn’t have a home?

If you’re the state, struggling through one of the worst economic slumps in memory, you keep the money and say the formula didn’t apply in 2008 because the new law wasn't passed until 2009.

If you’re a city, county or school board, struggling through one of the worst economic slumps in memory, you say the state should send the money back home. After all, local voters approved these taxes for specific local uses — not to line state coffers. And the law doesn’t say anything about skipping 2008.

But, practically, how do you force the state to see it your way? I suppose a local government could sue the state and let the courts decide. And lobbying groups, like the Georgia Municipal Association and Association County Commissioners of Georgia, are putting pressure on the state to send the money along.

We'll see.