HB 946, T-SPLOST Agreement Modification

Municipal Impact
Position
Support
GMA Contact
Bill Sponsor

Rep. Lee Hawkins
District 27

This legislation changes provisions around the calling of a T-SPLOST (transportation special purpose local option sales tax) referendum. Modeled after LOST (Local Option Sales Tax) IGA and distributions provisions, HB 946 allows for a county, and municipalities representing more than 50% of the county municipal population to enter into an IGA to call a ballot question for a T-SPLOST. This is a departure from current law, which requires all qualified municipalities within a county to enter into the IGA to collect the TSPLOST at the full 1 percent.

Under HB 946, municipalities which are absent from the IGA, would still receive a minimum distribution of T-SPLOST proceeds based upon a formula accounting for the city’s percentage of municipal population and centerline miles. This ratio ensures that smaller cities receive a fair share of T-SPLOST proceeds, and are being considered in the city - county negotiation process during the development of a T-SPLOST IGA. Under HB 946, if an agreement is found between a county, and all qualified municipalities within, the T-SPLOST may be levied an additional year, totaling six. 

Last Updated: 1/16/2024
Subject Area: Municipal Powers | Taxation | Transportation |
Resources: bill text
BILL STATUS
5/6/2024 - Effective Date 5/6/2024 - Act 578 5/6/2024 - Date Signed by Governor

Votes

3/26/2024 Senate Vote #770 Yea - 42 Nay - 1 Not Voting - 11 Excused - 2
3/26/2024 Senate Vote #763 Yea - 32 Nay - 20 Not Voting - 2 Excused - 2
2/20/2024 House Vote #503 Yea - 173 Nay - 1 Not Voting - 5 Excused - 1

Comment on this Bill

HB 946 In The News