SB 383, TSPLOST Agreement Modification

Municipal Impact
Position
Support
GMA Contact
Bill Sponsor

Sen. Shelly Echols
District 49

Senate Bill 383 is the companion bill to House Bill 946 by Rep. Lee Hawkins (R-Gainesville). SB 383 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, SB 383 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 SB 383, 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 SB 383, 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: 1/26/2024
Subject Area: Taxation
Resources: bill text
BILL STATUS
2/26/2024 - Pending in Senate Rules

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