Staff Analysis of the Legislation
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This bill makes several changes to equalized HOST: 1) if it is in effect, then future MARTA rate increases are prohibited; and 2) items such as food and food ingredients sold to students and school employees, prescription drugs, food bank sales food donations following a disaster, and other items, are exempt from the tax. The bill also changes SPLOST so that when EHOST is approved by the voters, then the only authorized use of SPLOST proceeds is transportation purposes. |
