Public Hearing: YES ☐ NO ☒ Department: Chief Executive Office
SUBJECT:
Title
Commission District(s): All Commission Districts
Resolution to Declare and Emphasize DeKalb County’s Intent Regarding the Food Exemption from DeKalb County Local Sales and Use Taxes
Body
Information Contact: Michael Thurmond, Chief Executive Officer
Phone Number: 404-371-4881
PURPOSE:
To consider approval of the attached Resolution declaring and emphasizing DeKalb County’s intent regarding the food exemption from local sales and use taxes in DeKalb County.
NEED/IMPACT:
During the 2017-2018 Regular Session of the Georgia General Assembly, Senate Bill 156 was adopted, amending the sales and use tax exemption on food and food ingredients set forth in O.C.G.A. § 48-8-3(57). It is in the best interest of the citizens of DeKalb County for the Governing Authority to declare and emphasize its intent to exempt the sale of food and food ingredients, as defined by and in accordance with O.C.G.A. § 48-8-3(57), from the DeKalb County SPLOST that will be imposed beginning April 1, 2018, and to impose on the sale of food and food ingredients all other local taxes imposed in DeKalb County.
FISCAL IMPACT:
SPLOST is expected to generate approximately $636 million dollars over 6 years county-wide.
RECOMMENDATION:
Recommended Action
Adopt and approve the attached Resolution and authorize the Chief Executive Officer to execute all necessary documents.