Renegotiating Local Option Sales Tax (LOST)

Renegotiating Local Option Sales Tax (LOST)

September 13, 2021

April 2021

State law requires periodic renegotiation of the LOST distribution certificate. With the release of the 2020 Census data, all counties and municipalities that currently impose a LOST are required to renegotiate the distribution certificate for the proceeds of the tax on or before July 1, 2022. The Georgia Municipal Association prepares a publication to inform city officials who will be involved in the LOST renegotiation process about the requirements, processes, and timelines that are set forth in state law.

Renegotiating Local Option Sales Tax: Updated September 2021


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