SB 10: Sales and Use Taxes; any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST); require

Summary

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 require that any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST) within the special district conterminous with the same county; to revise the timing for the commencement of the LHOST; to provide for an effective date; to repeal conflicting laws; and for other purposes.

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Jun 22, 2026

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