Staff Analysis of the Legislation
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This bill allows DeKalb County to impose an additional MARTA tax of .5 percent. The MARTA local constitutional amendment permits implemetation by local or general law. If this tax is imposed, any single county TSPLOST imposed in DeKalb would automatically have its effective rate reduced by .5 percent. The bill also excludes equalized HOST from the 2 percent ceiling on local sales and use taxes. |