This publication has been prepared to provide municipal officials a discussion of legal and policy considerations relevant to the Special Purpose Local Option Sales Tax (SPLOST). This publication is intended to assist municipal officials in identifying issues so that they can discuss them and appropriately consult with their city attorney.
This publication is for general informational purposes only. While some of the information contained in this publication is about legal issues, it is not and should not be treated as legal advice. You should consult with your legal counsel before taking action based on the information contained in this publication. Material posted in this publication may be subject to copyrights owned by GMA or others, and any reproduction, retransmission or republication of such material, except for personal use or with the prior written consent of GMA or other copyright owner, is prohibited. The names, trademarks, service marks, logos and other emblems of GMA in this publication may not be used without GMA's prior written express permission.I Accept (download)I Don't Accept