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HB168 • 2025

Sales and use tax; SPLOST; require enactment of a local Act for reimposition of such tax

Sales and use tax; SPLOST; require enactment of a local Act for reimposition of such tax

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Horner, Mitchell
Last action
2025-04-04
Official status
House Withdrawn, Recommitted
Effective date
Not listed

Plain English Breakdown

The bill status shows 'House Withdrawn, Recommitted,' meaning it did not pass in its current form and has no effective date.

HB168: Rules for Restarting Local Sales Taxes

This bill proposes to change Georgia law so that a special state act is needed before a county can restart its Special Purpose Local Option Sales Tax (SPLOST).

What This Bill Does

  • Amends the Official Code of Georgia Annotated regarding County SPLOST.
  • Requires counties to get a local Act from the legislature to reimpose this tax.

Who It Names or Affects

  • Georgia county governments

Terms To Know

SPLOST
Special Purpose Local Option Sales Tax, a sales tax used by counties for specific projects.
Local Act
A law passed specifically for one county or local area instead of the whole state.

Limits and Unknowns

  • The bill was withdrawn and sent back to committee, so it has not become a final law yet.
  • No effective date is provided because the legislative process is incomplete.
  • The official text does not explain why this new requirement is needed.

Bill History

  1. 2025-04-04 Georgia General Assembly

    House Withdrawn, Recommitted

Official Summary Text

Sales and use tax; SPLOST; require enactment of a local Act for reimposition of such tax