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HB 1102 - Homestead Option Sales Tax - Alternative Version
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Tracking Level: Neutral
Sponsor: Dale Rutledge
Last Action: 8/5/2020 - Effective Date
House Committee: Ways and Means
Senate Committee: State and Local Governmental Operations
Assigned To:
Larry RamseyNext Bill
Sales Tax-LocalNext Bill

Staff Analysis of the Legislation

For a county currently imposing a Homestead Option Sales Tax (HOST), this bill would authorize an alternative replacement HOST upon petition by 10% of the county's voters from the last election. If approved, 99% of the proceeds from the new HOST shall be used to reduce property taxes.

Bill Summary from the State Site - Click for the State Summary Page / Click for Current Full Text






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