---
title: HB 1100. Sales and use tax; new special purpose local option sales tax dedicated to healthcare purposes; provide
collection: bills
id: 2025-2026/hb1100
cite_as: HB 1100, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1100
md_url: https://georgiacommons.org/bills/2025-2026/hb1100.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1100/text
source_url: https://www.legis.ga.gov/legislation/72616
date: 2026-02-03
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1100.md?full=1
bill_number: HB 1100
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-01-29
last_action: House Second Readers
sponsors:
- Eric Bell
- Spencer Frye
- Bryce Berry
- Sheila Jones
- Patty Stinson
- Yasmin Neal
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1100/2025
upstream_id: 2102367
summaries_model: claude-sonnet-5
topic_tags:
- sales tax
- healthcare funding
- local government finance
- hospital funding
- ballot referendums
---
# HB 1100. Sales and use tax; new special purpose local option sales tax dedicated to healthcare purposes; provide
## Text
House Bill 1100
By: Representatives Bell of the 75th, Frye of the 122nd, Berry of the 56th, Jones of the 60th,
Stinson of the 150th, and others
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 provide for a new special purpose local option sales tax dedicated to
healthcare purposes; to provide for definitions; to provide for authorization of tax and
applicability; to provide for local authorization and referenda; to provide for imposition and
termination of tax; to provide for administration and collection of tax; to provide for returns;
to provide for distribution of tax proceeds; to provide for personal property in other
jurisdictions; to prohibit taxation of products ordered and delivered outside of jurisdiction;
to prohibit taxation of certain construction materials; to provide for rules and regulations; to
provide for impact on other taxes; to provide for accountability and the withholding of funds
by the state; to provide for related matters; to provide 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 by revising subparagraph (a)(1)(C) of Code Section 48-8-6, relating to
prohibition of political subdivisions from imposing various taxes, ceiling on local sales and
use taxes, and taxation of mobile telecommunications, as follows:
"(C) Up to 1 percent in aggregate of any sales and use taxes authorized under Code
Section 48-8-96, Code Section 48-8-97, Article 2B of this chapter, Part 3 of Article 3
of this chapter, Part 4 of Article 3 of this chapter, and Article 4 of this chapter."
SECTION 2.
Said chapter is further amended by revising Article 3, relating to county sales and use taxes,
by adding a new part to read as follows:
"Part 4
48-8-170.
As used in this part, the term:
(1) 'County special district' means the special district created for a county under Code
Section 48-8-166.
(2) 'Healthcare enhancement purposes' means:
(A) The hiring and continued employment of new healthcare providers to the extent
that it provides a net increase in the total number of healthcare providers employed by
a jurisdiction;
(B) Programs, benefits, and training aimed at the recruitment, retention, or
development of healthcare providers;
(C) The purchase, maintenance, and operation of new healthcare facilities, equipment,
technology, or software;
(D) The repair, renovation, restoration, or improvement of existing healthcare facilities,
equipment, technology, or software;
(E) The examination or treatment of persons for the prevention of illness or the
correction or treatment of any physical or mental condition resulting from illness,
injury, or other human physical problem by a healthcare provider; or
(F) Any combination of the foregoing.
(3) 'Healthcare provider' or 'provider' means any physician, dentist, podiatrist,
pharmacist, optometrist, psychologist, clinical social worker, advanced practice nurse,
registered optician, licensed professional counselor, physical therapist, marriage and
family therapist, chiropractor, athletic trainer qualified pursuant to Code Section 43-5-8,
occupational therapist, speech language pathologist, audiologist, dietitian, or physician
assistant.
48-8-171.
Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution
of this state, there are created within this state 159 special districts. One such district shall
exist within the geographical boundaries of each county, and the territory of each district
shall include all of the territory within the county.
48-8-172.
(a) The governing authority of any municipality or any county whose geographic boundary
is coterminous with that of its county special district shall be authorized, subject to the
requirement of referendum approval and the other requirements of this part, to impose
within the municipality or the special district a special sales and use tax for a limited period
of time for healthcare enhancement purposes.
(b) Except as provided in subsection (c) of this Code section, any tax imposed under this
part shall be at the rate of 1 percent. Except as to rate, a tax imposed under this part shall
correspond to the tax imposed by Article 1 of this chapter. No item or transaction which
is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed
under this part, except that a tax imposed under this part shall apply to sales of motor fuels
as prepaid local tax as such term is defined in Code Section 48-8-2 and shall be applicable
to the sale of food and food ingredients and alcoholic beverages as provided for in Code
Section 48-8-3.
(c) Such sales and use tax levied on sales of motor fuels as defined in Code Section 48-9-2
shall be at the rate of 1 percent of the retail sales price of the motor fuel which is not more
than $3.00 per gallon.
48-8-173.
(a) The governing authority of a municipality or county voting to impose the tax
authorized by this part within the municipality or special district shall notify the qualified
consolidated government election superintendent by forwarding to the superintendent a
copy of the resolution or ordinance of the governing authority calling for the imposition of
the tax. Such ordinance or resolution shall specify the maximum period of time of the tax,
to be stated in calendar years or calendar quarters and not to exceed five years.
(b) Upon receipt of the resolution or ordinance, the election superintendent of the
municipality or county shall issue the call for an election for the purpose of submitting the
question of the imposition of the tax to the voters of the qualified consolidated government.
Such election superintendent shall issue the call and shall conduct the election on a date
and in the manner authorized under Code Section 21-2-540. Such election superintendent
shall cause the date and purpose of the election to be published once a week for four weeks
immediately preceding the date of the election in the legal organ of the municipality or
county or in a newspaper having general circulation in the municipality or county at least
equal to that of the legal organ.
(c) The ballot shall have written or printed thereon the following:
'( ) YES Shall a special 1 percent sales and use tax be imposed in the special district
of ____________ for a period of time not to exceed __________ for
( ) NO healthcare enhancement purposes?'
(d) All persons desiring to vote in favor of imposing the tax shall vote 'Yes' and all persons
opposed to levying the tax shall vote 'No.' If more than one-half of the votes cast are in
favor of imposing the tax, then the tax shall be imposed as provided in this part; otherwise,
the tax shall not be imposed and the question of imposing the tax shall not again be
submitted to the voters of the municipality or county until after 12 months immediately
following the month in which the election was held; provided, however, that if an election
date authorized under Code Section 21-2-540 occurs during the twelfth month immediately
following the month in which such election was held, the question of imposing the tax may
be submitted to the voters of the municipality or county on such date. The municipal or
county election superintendent shall hold and conduct the election under the same rules and
regulations as govern special elections. Such election superintendent shall canvass the
returns, declare the result of the election, and certify the result to the Secretary of State and
to the commissioner. The expense of the election shall be paid from municipal or county
funds.
48-8-174.
(a)(1) If the imposition of the tax is approved by referendum, the tax shall be imposed
on the first day of the next succeeding calendar quarter which begins more than 80 days
after the date of the election at which the tax was approved by the voters.
(2) With respect to services that are regularly billed on a monthly basis, however, the
resolution or ordinance imposing the tax shall become effective and the tax shall apply
to the first regular billing period coinciding with or following the effective date specified
in paragraph (1) of this subsection. A certified copy of the ordinance or resolution
imposing the tax shall be forwarded to the commissioner to ensure it is received within
five business days after certification of the election results.
(b) The tax shall cease to be imposed on the final day of the maximum period of time
specified for the imposition of the tax.
(c)(1) No qualified consolidated government shall at any time impose more than a
single 1 percent tax under this part.
(2) A qualified consolidated government in which a tax authorized by this part is in
effect may, while the tax is in effect, adopt a resolution or ordinance calling for a
reimposition of a tax as authorized by this part upon the termination of the tax then in
effect; and a referendum may be held for this purpose while the tax is in effect.
Proceedings for such reimposition shall be in the same manner as proceedings for the
initial imposition of the tax as provided for in Code Section 48-8-168 and shall be solely
within the discretion of the governing authority of the municipality or county. Such
newly authorized tax shall not be imposed until the expiration of the tax then in effect.
48-8-175.
A tax levied pursuant to this part shall be exclusively administered and collected by the
commissioner for the use and benefit of the municipality or county special district imposing
the tax. Such administration and collection shall be accomplished in the same manner and
subject to the same applicable provisions, procedures, and penalties provided in Article 1
of this chapter except that the sales and use tax provided in this part shall be applicable to
sales of motor fuels as prepaid local tax as such term is defined in Code Section 48-8-2;
provided, however, that all moneys collected from each taxpayer by the commissioner shall
be applied first to such taxpayer's liability for taxes owed the state; and provided, further,
that the commissioner may rely upon a representation by or in behalf of the qualified
consolidated government or the Secretary of State that such a tax has been validly imposed,
and the commissioner and the commissioner's agents shall not be liable to any person for
collecting any such tax which was not validly imposed. Dealers, as such term is defined
in Code Section 48-8-2, shall be allowed a percentage of the amount of the tax due and
accounted for and shall be reimbursed in the form of a deduction in submitting, reporting,
and paying the amount due if such amount is not delinquent at the time of payment. The
deduction shall be at the rate and subject to the requirements specified under
subsections (b) through (f) of Code Section 48-8-50.
48-8-176.
Each sales and use tax return remitting sales and use taxes collected under this part shall
separately identify the location of each retail establishment at which any of the sales and
use taxes remitted were collected and shall specify the amount of sales and the amount of
taxes collected at each establishment for the period covered by the return to facilitate the
determination by the commissioner that all sales and use taxes imposed by this part are
collected and distributed according to situs of sale.
48-8-177.
The proceeds of the tax collected by the commissioner in each qualified consolidated
government under this part shall be disbursed as soon as practicable after collection as
follows:
(1) One percent of the amount collected shall be paid into the general fund of the state
treasury to defray the costs of administration; and
(2) The remaining proceeds of the tax shall be distributed to the governing authority of
the qualified consolidated government imposing the tax.
48-8-178.
Where a local sales or use tax has been paid with respect to tangible personal property by
the purchaser either in another local tax jurisdiction within the state or in a tax jurisdiction
outside the state, the tax may be credited against the tax authorized to be imposed by this
part upon the same property. If the amount of sales or use tax so paid is less than the
amount of the use tax due under this part, the purchaser shall pay an amount equal to the
difference between the amount paid in the other tax jurisdiction and the amount due under
this part. The commissioner may require such proof of payment in another local tax
jurisdiction as the commissioner deems necessary and proper. No credit shall be granted,
however, against the tax imposed under this part for tax paid in another jurisdiction if the
tax paid in such other jurisdiction is used to obtain a credit against any other local sales and
use tax levied in the qualified consolidated government or in a special district which
includes the qualified consolidated government; and taxes so paid in another jurisdiction
shall be credited first against the tax levied under Article 2 of this chapter, if applicable,
then against the tax levied under Part 1 of Article 3 of this chapter, if applicable, then
against the tax levied under Part 2 of Article 3 of this chapter, if applicable, and then
against the tax levied under this part.
48-8-179.
No tax provided for in this part shall be imposed upon the sale of tangible personal
property which is ordered by and delivered to the purchaser at a point outside the
geographical area of the qualified consolidated government in which the tax is imposed
regardless of the point at which title passes, if the delivery is made by the seller's vehicle,
and including United States mail or common carrier or by a private or contract carrier
licensed by the Federal Motor Carrier Safety Administration or the Georgia Department
of Public Safety.
48-8-180.
No tax provided for in this part shall be imposed upon the sale or use of building and
construction materials when the contract for which the materials are purchased or used was
advertised for bid prior to the voters' approval of the levy of the tax and the contract was
entered into as a result of a bid actually submitted in response to the advertisement prior
to approval of the levy of the tax.
48-8-181.
The commissioner shall have the power and authority to promulgate such rules and
regulations as shall be necessary for the effective and efficient administration and
enforcement of the collection of the tax authorized by this part.
48-8-182.
The tax authorized by this part shall be in addition to any other local sales and use tax. The
imposition of any other local sales and use tax within a county, municipality, or special
district shall not affect the authority of a qualified consolidated government to impose the
tax authorized by this part and the imposition of the tax authorized by this part shall not
affect the imposition of any otherwise authorized local sales and use tax within a county,
municipality, or special district.
48-8-183.
(a) The proceeds received from the tax authorized by this part shall be used by a:
(1) Municipality exclusively for healthcare enhancement purposes within the
municipality; or
(2) County exclusively for healthcare enhancement purposes within the county special
district.
(b) All proceeds of the tax authorized by this part shall be kept in a separate account from
other funds of the municipality or county and shall not in any manner be commingled with
other funds of the municipality or county prior to expenditure. No amount of such funds
shall be used in any way to supplant or reduce other funding in place for healthcare
enhancement purposes as of the fiscal year of the municipality or county immediately prior
to the adoption of the resolution calling for the tax.
(c) The governing authority of each municipality and county levying the tax shall maintain
a record of every expenditure for which the proceeds of the tax have been used. Each
municipality or county that levies the tax authorized by this part shall include a
summarized accounting of all expenditures of such proceeds over the prior fiscal year in
such municipality's or county's regular annual audit otherwise required by law. The auditor
shall verify and test expenditures sufficient to provide assurances that the schedule is fairly
presented in relation to the financial statements. The auditor's report on the financial
statements shall include an opinion, or disclaimer of opinion, as to whether the accounting
is presented fairly in all material respects in relation to the financial statements taken as a
whole.
48-8-184.
If at any point it is determined by the commissioner or the state auditor that the proceeds
of the tax authorized by this part are not being used by a municipality or county for
healthcare enhancement purposes in accordance with this part, the commissioner shall
withhold the proceeds of the tax from the municipality or county until a plan is devised by
the municipality or county and approved by the commissioner as rectifying the failure to
comply with this part. If no such plan is devised and approved within 180 days, the tax
shall cease to be collected and such funds shall be held in trust by the state to use for
healthcare enhancement purposes to benefit the municipality or county special district."
SECTION 3.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval.
SECTION 4.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
House Bill 1100 would let Georgia cities and counties ask voters to approve a new 1 percent sales tax dedicated to hospitals, clinics, and healthcare worker recruitment, lasting up to five years.
### Plain-language summary
Georgia already allows several kinds of local option sales taxes for schools, transportation, and other purposes. This bill adds a new one aimed specifically at healthcare. It amends Chapter 8 of Title 48 of the Official Code of Georgia (O.C.G.A.) to create a special purpose local option sales tax that a city or a county whose borders match its special tax district could put before voters.
If approved in a referendum, the tax would be set at 1 percent and would run for a set number of years, not to exceed five, chosen by the local government before the vote. Money raised could only go toward what the bill calls healthcare enhancement purposes, such as hiring more doctors, nurses, and other licensed providers, building or upgrading healthcare facilities and equipment, and providing patient care. The state Department of Revenue would collect the tax, keep 1 percent to cover administrative costs, and send the rest to the local government. The bill also sets rules for elections, exemptions for goods delivered outside the taxing area, and penalties, including withholding the money, if a local government misuses the funds. The law would take effect as soon as the Governor signs it.
### What it does
- Creates a new local sales and use tax of up to 1 percent that cities and counties can put to voters specifically to pay for healthcare enhancement purposes.
- Requires voter approval through a referendum before the tax can be imposed, with the ballot language specifying the rate, duration, and purpose.
- Limits the tax to a maximum of five years per approval, though local governments can hold another referendum to renew it once it expires.
- Restricts how the money can be spent, covering things like hiring healthcare providers, buying or upgrading medical equipment and facilities, and direct patient examination or treatment.
- Requires local governments to keep the tax proceeds in a separate account, report spending in annual audits, and allows the state to withhold funds if the money is misused.
- Adds this new healthcare tax to the list of local sales taxes counted toward the state's overall 1 percent cap on combined local sales tax rates (O.C.G.A. § 48-8-6).
### Who it affects
Consumers who pay sales tax within a participating city or county, local governing authorities that decide whether to seek the tax, healthcare providers such as doctors, nurses, dentists, and therapists who could be hired or supported with the funds, and hospitals or clinics eligible to receive facility upgrades.
### Why it matters
Communities that approve this tax would gain a new, dedicated funding stream for hiring healthcare workers and upgrading medical facilities, potentially easing local healthcare shortages, but residents in those areas would also pay a higher sales tax rate for up to five years at a time.
### Key provisions
- Section 1 amends O.C.G.A. § 48-8-6 to fold this new healthcare tax into the existing 1 percent statewide cap on combined local option sales taxes.
- Section 2 adds a new Part 4 to Article 3 of Chapter 8, Title 48, creating new O.C.G.A. §§ 48-8-170 through 48-8-184 to establish the tax in full.
- New § 48-8-172 sets the tax rate at 1 percent, applying it the same way as the general state sales tax, including to motor fuel, food, and alcoholic beverages.
- New § 48-8-173 requires a local referendum, with ballot language stating the tax rate, time limit, and healthcare purpose, and a majority 'yes' vote needed to approve it.
- New § 48-8-177 directs the state to keep 1 percent of collections for administrative costs and send the remainder to the local government that imposed the tax.
- New § 48-8-183 restricts spending exclusively to healthcare enhancement purposes and bars using the funds to replace existing healthcare funding already in place.
- New § 48-8-184 allows the state to withhold tax proceeds from a municipality or county found misusing the funds, and to hold the money in trust if no fix is approved within 180 days.
- Section 3 states the law takes effect as soon as the Governor signs it or it becomes law without a signature.
## Status
- Status: Introduced (2026-01-29)
- Last action: House Second Readers (2026-02-03)
- Sponsors: Eric Bell, Spencer Frye, Bryce Berry, Sheila Jones, Patty Stinson, Yasmin Neal
- Official page: https://www.legis.ga.gov/legislation/72616
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1100.md?full=1