--- title: HB 168. Sales and use tax; SPLOST; require enactment of a local Act for reimposition of such tax collection: bills id: 2025-2026/hb168 cite_as: HB 168, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb168 md_url: https://georgiacommons.org/bills/2025-2026/hb168.md text_url: https://georgiacommons.org/bills/2025-2026/hb168/text source_url: https://www.legis.ga.gov/legislation/69645 date: 2025-04-04 status: introduced corpus_version: bills-2026-08-28 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb167.md next: https://georgiacommons.org/bills/2025-2026/hb169.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 235 omitted_url: https://georgiacommons.org/bills/2025-2026/hb168.md?full=1 bill_number: HB 168 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-01-29 last_action: House Withdrawn, Recommitted sponsors: - Mitchell Horner - Trey Kelley - Charles Cannon - Jason Ridley - Beth Camp - Jordan Ridley text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/HB168/2025 upstream_id: 1947475 summaries_model: claude-sonnet-5 topic_tags: - SPLOST - sales tax - county government - local option sales tax - Georgia General Assembly --- # HB 168. Sales and use tax; SPLOST; require enactment of a local Act for reimposition of such tax ## Text 25 LC 50 0978 House Bill 168 By: Representatives Horner of the 3rd, Kelley of the 16th, Cannon of the 172nd, Ridley of the 6th, Camp of the 135th, and others A BILL TO BE ENTITLED AN ACT To amend Part 1 of Article 3 of Chapter 8 of Title 48 of the Of ficial Code of Georgia1 Annotated, relating to County Special Purpose Local Option Sales Tax (SPLOST), so as to2 require the enactment of a local Act for the reimposition of such tax; to provide for related3 matters; to repeal conflicting laws; and for other purposes.4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 SECTION 1.6 Part 1 of Article 3 of Chapter 8 of Title 48 of the Official Co de of Georgia Annotated,7 relating to County Special Purpose Local Option Sales Tax (SPLO ST), is amended by8 revising subsection (c) of Code Section 48-8-112, relating to e ffective date of tax,9 termination of tax, limitation on taxation, and continuation of tax, as follows:10 "(c)(1) At any time no more than a single 1 percent tax under this part may be imposed11 within a special district.12 (2) The governing authority of a county in a special district in which a tax authorized by13 this part is in effect may, while the tax is in effect, adopt a resolution or ordinance calling14 for the reimposition of a tax as authorized by this part upon t he termination of the tax15 then in effect; and a special election may be held for this pur pose while the tax is in16 H. B. 168 - 1 - 25 LC 50 0978 effect. Except as provided in paragraph (4) of this subsection, proceedings Proceedings17 for the reimposition of a tax shall be in the same manner as pr oceedings for the initial18 imposition of the tax, but the newly authorized tax shall not b e imposed until the19 expiration of the tax then in effect; provided, however, that, in the event of emergency20 conditions under which a county is unable to conduct a referendum so as to continue the21 tax then in effect without interruption, the commissioner may, if feasible administratively,22 waive the limitations of subsection (a) of this Code section to the minimum extent23 necessary so as to permit the reimposition of a tax, if otherwi se approved as required24 under this Code section, without interruption, upon the expiration of the tax then in effect.25 (3) Following the expiration of a tax under this part, the governing authority of a county26 within a special district may initiate proceedings for the reimposition of a tax under this27 part in the same manner as provided in this part for initial imposition of such tax, except28 as provided in paragraph (4) of this subsection.29 (4) The reimposition of a tax as authorized by this part pursuant to paragraph (2) or (3)30 of this subsection shall be conditioned upon compliance with the requirements of this part31 and, subsequent to such requirements being met, the enactment o f a local Act by the32 General Assembly enabling the reimposition of such tax."33 SECTION 2.34 All laws and parts of laws in conflict with this Act are repealed.35 H. B. 168 - 2 - ## 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 168 would require Georgia counties to get a special local law passed by the General Assembly before they can reimpose an expiring county special purpose local option sales tax (SPLOST). ### Plain-language summary Under current Georgia law, counties can renew, or reimpose, their special purpose local option sales tax (SPLOST) once it expires by following the same local approval steps used to create the tax in the first place, such as a county resolution and a voter referendum. This bill adds an extra step to that process. HB 168 amends O.C.G.A. § 48-8-112 so that after a county meets the existing requirements for reimposing a SPLOST, whether the county acted while the old tax was still in effect or after it expired, the tax cannot actually be reimposed until the General Assembly passes a specific local Act authorizing that reimposition. The bill does not change the 1 percent cap on SPLOST rates or the emergency waiver provision allowing uninterrupted collection during administrative emergencies. It repeals any conflicting laws. ### What it does - Adds a new requirement that a county cannot reimpose an expiring SPLOST until the General Assembly enacts a local Act authorizing that specific reimposition. - Applies this new requirement whether the county starts the reimposition process before the old tax expires or after it has already expired. - Leaves in place the existing 1 percent cap on SPLOST rates within a special district at any given time. - Leaves in place the existing emergency waiver that lets the state revenue commissioner permit uninterrupted tax collection if a county cannot hold a timely referendum. - Repeals any existing state laws that conflict with this new local Act requirement. ### Who it affects County governments across Georgia that rely on SPLOST revenue for local projects, county voters who approve these taxes through referendums, and state lawmakers, who would need to pass a local Act each time a county wants to renew an expiring SPLOST. ### Why it matters Counties that want to keep collecting SPLOST revenue after a tax expires would need the Georgia General Assembly's direct approval through a local Act, adding a legislative step beyond the county's own resolution and voter referendum, which could affect timing and continuity of local sales tax revenue for county projects. ### Key provisions - Section 1 revises subsection (c) of O.C.G.A. § 48-8-112 to add paragraph (4), conditioning SPLOST reimposition on the enactment of a local Act by the General Assembly. - The revision applies to reimpositions initiated while a tax is still in effect under paragraph (2) and to reimpositions initiated after a tax has expired under paragraph (3). - The bill keeps the existing rule limiting a special district to a single 1 percent SPLOST at any time. - The bill keeps the existing emergency provision letting the commissioner waive certain timing limits if a county cannot hold a referendum without interruption. - Section 2 repeals all laws and parts of laws that conflict with the Act. ## Status - Status: Introduced (2025-01-29) - Last action: House Withdrawn, Recommitted (2025-04-04) - Sponsors: Mitchell Horner, Trey Kelley, Charles Cannon, Jason Ridley, Beth Camp, Jordan Ridley - Official page: https://www.legis.ga.gov/legislation/69645 > The history, votes, and amendments (235 characters) are at https://georgiacommons.org/bills/2025-2026/hb168.md?full=1