The Gainesville Times reports that with the failure of independent mediation, Hall County and its municipalities have filed a joint petition to take the matter to arbitration in Superior Court.
No court date has been set.
The dispute revolves around how revenues from local-option sales taxes should be divided across multiple jurisdictions.
Hall County wants 75 percent of the money.
Cities say that share should be 58 percent.
The newspaper reports that a judge from outside the county will hear the matter.
Each side will present settlement offers.
The judge will decide the matter.
The two sides agree that the judge's ruling will be final.