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HB 168

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

2025-2026 Regular Session Introduced by Beth Camp and 5 co-sponsors

House Bill 168 requires local legislative approval for reimposing Georgia's SPLOST tax, enhancing accountability and ensuring structured processes for local governments.

House Withdrawn, Recommitted
#revenueandtaxation
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WeVote Research Nonpartisan
Bill Summary · HB 168

Summary of House Bill 168 (HB 168)

Overview

House Bill 168, introduced on January 29, 2025, aims to amend the regulations surrounding the County Special Purpose Local Option Sales Tax (SPLOST) in Georgia. The bill seeks to require the enactment of a local Act by the General Assembly for the reimposition of such a tax, thereby establishing a more structured process for local governments to continue funding projects through SPLOST.

Purpose and Intent

The primary intent of HB 168 is to ensure that any reimposition of the SPLOST tax is subject to a formal legislative process. This change is designed to enhance accountability and transparency in local tax matters, ensuring that local authorities follow specific procedures when seeking to extend or renew the tax.

Key Provisions

The bill proposes the following significant changes to the existing SPLOST framework:

  1. Reimposition Process:

    • The governing authority of a county can adopt a resolution or ordinance to call for the reimposition of the SPLOST tax upon its termination.
    • A special election may be held to facilitate this reimposition while the current tax is still in effect.

  2. Legislative Requirement:

    • The reimposition of the SPLOST tax will now require the enactment of a local Act by the General Assembly, ensuring that local legislative approval is necessary for the tax to continue.

  3. Emergency Provisions:

    • In cases of emergency where a referendum cannot be conducted, the commissioner may waive certain limitations to allow for the uninterrupted reimposition of the tax, provided that all other requirements are met.

  4. Limitations on Taxation:

    • Only one 1% tax may be imposed within a special district at any given time, maintaining a cap on local taxation.

Affected Parties

The bill primarily affects:
- Local Governments: County authorities will need to navigate the new legislative requirements for SPLOST reimposition.
- Taxpayers: Residents in counties with SPLOST will have a more structured process for how their local sales tax is managed and reimposed.

Legislative Timeline

  • January 29, 2025: Bill introduced and entered the House Hopper.
  • January 30, 2025: First reading in the House.
  • February 3, 2025: Second reading in the House.
  • March 3, 2025: Favorably reported by the House Committee.
  • April 4, 2025: House withdrawn and recommitted for further consideration.

Conclusion

House Bill 168 represents a significant shift in the governance of local sales taxes in Georgia, emphasizing the need for legislative oversight in the reimposition of SPLOST. By requiring a local Act for reimposition, the bill aims to enhance accountability and ensure that local tax measures reflect the will of the community.

Compiled from official sources — confirm details with the bill’s official record.

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