| LOST: Local Option Sales Tax Training Resources |
Local Option Sales Tax (LOST)
The Local Option Sales Tax (LOST) law requires counties and “qualified cities” receiving general purpose LOST revenue to renegotiate distribution agreements within two years of each decennial census. As such, “qualified cities” and counties must begin renegotiation of their distribution agreements on or before July 1, 2012.
If you have additional questions about LOST, please contact:
ACCG Legislative Director
ACCG General Counsel
The Carl Vinson Institute of Government and the Fanning Institute at the University of Georgia have come together to offer the services of impartial mediators for LOST negotiations. For more information, click here.
Vinson Institute Contacts:
Fanning Institute Contacts:
Consultants who can assist with LOST negotiatons: