Georgia legislation · Georgia 2026 Special Session
Georgia SB10: Sales and Use Taxes; any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST); require
Status: In committee, June 23, 2026
A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to require that any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST) within the special district conterminous with the same county; to revise the timing for the commencement of the LHOST; to provide for an effective date; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to require that any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST) within the special district conterminous with the same county; to revise the timing for the commencement of the LHOST; to provide for an effective date; to repeal conflicting laws; and for other purposes.
From the introduced text:
A BILL TO BE ENTITLED To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to require that any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST) within the special district conterminous with the same county; to revise the timing for the commencement of the LHOST; to provide for an effective date; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, is amended in Article 2B, relating to special district option sales and use tax (FLOST), by adding a new Code section to read as follows: "48-8-109.43. Notwithstanding any other provision of this article, or any resolution, ordinance, intergovernmental agreement, or referendum authorizing the imposition of a sales and use tax pursuant to this article, a tax in effect within a special district conterminous with a county pursuant to this article shall cease to be imposed and levied as of the last moment S. B. 10EX LC 59 0497 of the day immediately preceding the commencement of the levy of …