HB1137: HB1137 MARTA; authority of local governing bodies to collect a 1 percent retail sales and use tax; extend sunset

MARTA (the Metropolitan Atlanta Rapid Transit Authority) collects a 1 percent local sales and use tax in the counties and cities that participate in the system, under a 1965 state law known as the Metropolitan Atlanta Rapid Transit Authority Act. That law currently says the tax stays at 1 percent through June 30, 2057, and then automatically drops to one-half of 1 percent. This bill changes that sunset date. It rewrites part of Section 25 of the 1965 Act so the full 1 percent rate continues until June 30, 2067, instead of 2057, before dropping to one-half of 1 percent. The tax would still be collected alongside the state sales and use tax under Georgia's general sales tax law (O.C.G.A. Title 48, Chapter 8), with the state revenue commissioner still in charge of setting up the collection system. The bill would take effect as soon as the Governor signs it or it becomes law without a signature.

• Extends the date at which MARTA's 1 percent local sales and use tax is scheduled to drop to one-half of 1 percent, moving it from June 30, 2057 to June 30, 2067.
• Leaves the tax rate itself unchanged at 1 percent for the extended period; it does not raise or lower the current rate.
• Keeps the tax tied to the state sales and use tax system under Georgia law (O.C.G.A. Title 48, Chapter 8), with the state revenue commissioner still responsible for the collection rules.
• Sets the effective date as the moment the Governor signs the bill or it otherwise becomes law without a signature.
• Repeals any existing laws that conflict with this change.

Residents, businesses, and shoppers in the counties and cities within the MARTA service area who pay the local 1 percent sales and use tax, as well as MARTA itself, which relies on that tax for transit funding, and the state revenue commissioner's office, which administers collection.

Without this change, the local sales tax funding MARTA would automatically be cut in half in 2057, reducing money available for transit operations and projects. Extending the full rate through 2067 keeps that funding stream at its current level for an additional ten years.

• Section 1 amends paragraph (1) of subsection (b) of Section 25 of the 1965 MARTA Act to change the sunset date for the 1 percent tax rate from June 30, 2057 to June 30, 2067.
• Section 1 keeps the automatic reduction to one-half of 1 percent in place, just delayed by ten years, and keeps the tax linked to the state sales and use tax under O.C.G.A. Title 48, Chapter 8.
• Section 2 makes the Act effective upon the Governor's approval or upon becoming law without approval.
• Section 3 repeals any conflicting laws.

1. 2026-02-20House Committee Favorably Reported (House)
2. 2026-02-04House Second Readers (House)
3. 2026-02-03House First Readers (House)
4. 2026-02-02House Hopper (House)

• Deborah Silcox (R, HD-053)Primary sponsor
• Rick Jasperse (R, HD-011)
• Stacey Evans (D, HD-057)
• Inga Willis (D, HD-055)
• Long Tran (D, HD-080)
• Billy Mitchell (D, HD-088)

• MARTA
• sales tax
• public transit
• Atlanta transportation funding