County School Facility Occupation Tax disbursements will be made to the Regional Superintendent of Schools. Within 30 days after receiving the disbursements, the Regional Superintendent of Schools must disburse the proceeds to each school district in the county, based upon the number of each school district’s resident pupils that reside within the county collecting the tax, divided by the total number of resident students within the county. For taxes imposed effective:
- January 1, the first monthly disbursement will be made during the following April, or
- July 1, the first monthly disbursement will be made during the following October.