---
title: HB 1137. MARTA; authority of local governing bodies to collect a 1 percent retail sales and use tax; extend sunset
collection: bills
id: 2025-2026/hb1137
cite_as: HB 1137, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1137
md_url: https://georgiacommons.org/bills/2025-2026/hb1137.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1137/text
source_url: https://www.legis.ga.gov/legislation/72691
date: 2026-02-20
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: 185
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1137.md?full=1
bill_number: HB 1137
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-02-02
last_action: House Committee Favorably Reported
sponsors:
  - Deborah Silcox
  - Rick Jasperse
  - Stacey Evans
  - Inga Willis
  - Long Tran
  - Billy Mitchell
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1137/2025
upstream_id: 2104408
summaries_model: claude-sonnet-5
topic_tags:
  - MARTA
  - sales tax
  - public transit funding
  - metro Atlanta
---

# HB 1137. MARTA; authority of local governing bodies to collect a 1 percent retail sales and use tax; extend sunset

## Text

House Bill 1137
By: Representatives Silcox of the 53rd, Jasperse of the 11th, Evans of the 57th, Willis of the
55th, Tran of the 80th, and others
A BILL TO BE ENTITLED
AN ACT
To amend an Act known as the "Metropolitan Atlanta Rapid Transit Authority Act of 1965,"
approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, so as to extend the sunset for
authority of local governing bodies to collect a 1 percent retail sales and use tax; to provide
for related matters; 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.
An Act known as the "Metropolitan Atlanta Rapid Transit Authority Act of 1965," approved
March 10, 1965 (Ga. L. 1965, p. 2243), as amended, is amended by revising paragraph (1)
of subsection (b) of Section 25 as follows:
"(b)(1) Rate of Tax. The tax when levied shall be at the rate of one (1%) percent until
and including June 30, <del>2057</del> <ins>2067,</ins> and shall thereafter be reduced to one-half (1/2%) of
one percent. Said tax shall be added to the State Sales and Use Tax imposed by Article
1 of Chapter 8 of Title 48 of the O.C.G.A., and the State Revenue Commissioner is
hereby authorized and directed to establish a bracket system by appropriate rules and
regulations to collect the tax herein imposed in the areas affected."
SECTION 2.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval.
SECTION 3.
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.

A Georgia House bill would push back the expiration date for MARTA's 1 percent local sales and use tax in metro Atlanta from 2057 to 2067, keeping the higher tax rate in place for an extra decade.

### Plain-language summary

Since 1965, the Metropolitan Atlanta Rapid Transit Authority Act has allowed local governments in the MARTA service area to collect a 1 percent retail sales and use tax to help fund transit operations. Under current law, that 1 percent rate is set to drop to 0.5 percent after June 30, 2057.
This bill changes that sunset date. It amends Section 25 of the MARTA Act so the 1 percent rate continues until June 30, 2067, instead of 2057, before falling to 0.5 percent. No other part of the tax structure changes: it is still added on top of Georgia's regular state sales and use tax, and the State Revenue Commissioner still sets the collection rules. The change would take effect as soon as the Governor signs it or it otherwise becomes law.

### What it does

- Extends the date when MARTA's 1 percent local sales and use tax rate is scheduled to drop to 0.5 percent, moving it from June 30, 2057 to June 30, 2067.
- Leaves the underlying 1 percent tax rate itself unchanged for the next several decades, only delaying its scheduled reduction.
- Keeps the tax structured as an add-on to Georgia's existing state sales and use tax (O.C.G.A. Title 48, Chapter 8).
- Leaves in place the State Revenue Commissioner's authority to set rules for collecting the tax in the affected areas.
- Sets the effective date as immediate upon the Governor's signature or the bill otherwise becoming law.

### Who it affects

Residents and businesses in the local governments that participate in MARTA's sales tax district, who would keep paying the 1 percent rate for ten additional years, and MARTA itself, which relies on this tax for transit funding. The State Revenue Commissioner's office, which administers collection, is also involved.

### Why it matters

Without this change, the MARTA sales tax would automatically drop from 1 percent to 0.5 percent after June 30, 2057, cutting transit funding in the metro Atlanta area. Extending the sunset to 2067 keeps that funding level steady for shoppers and local governments for another decade.

### Key provisions

- Section 1 revises paragraph (1) of subsection (b) of Section 25 of the 1965 MARTA Act, changing the sunset date for the 1 percent tax rate from June 30, 2057 to June 30, 2067.
- Section 1 keeps the automatic reduction to 0.5 percent after the new sunset date, rather than eliminating the reduction entirely.
- Section 1 preserves the requirement that the tax be added to the state sales and use tax and that the State Revenue Commissioner set bracket-system collection rules.
- Section 2 makes the Act effective immediately upon the Governor's approval or upon becoming law without approval.
- Section 3 repeals any conflicting laws.

## Status

- Status: Introduced (2026-02-02)
- Last action: House Committee Favorably Reported (2026-02-20)
- Sponsors: Deborah Silcox, Rick Jasperse, Stacey Evans, Inga Willis, Long Tran, Billy Mitchell
- Official page: https://www.legis.ga.gov/legislation/72691

> The history, votes, and amendments (185 characters) are at https://georgiacommons.org/bills/2025-2026/hb1137.md?full=1