HB 153 Fractional SPLOST of Less Than 1 Percent

House Bill 153 would change the Special Purpose Local Option Sales Tax (SPLOST) law to authorize a SPLOST or multiple SPLOSTs within a special district so long as the combined tax rate is less than 1 percent in increments of .05 percent if the county and all qualified municipalities in the special district enter into an intergovernmental agreement to levy such a tax.

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