BOC seeks Homestead Option Sales Tax
by Cherokee Tribune staff
January 06, 2012 12:00 AM | 1594 views | 0 0 comments | 5 5 recommendations | email to a friend | print
CANTON — With the start of the 2012 legislative session on the horizon, officials from local governments are preparing their wish lists for the Cherokee County delegation to introduce.

During its meeting Tuesday, the County Board of Commissioners approved a resolution requesting that state legislators from Cherokee introduce local legislation that would allow the county to consider implementing a Homestead Option Sales Tax, or HOST.

A HOST is used to increase the homestead exemption for qualified property owners, which reduces property taxes paid.

The request was unanimous, but Commissioner Harry Johnston said he believes a Local Option Sales Tax, or LOST, would be more equitable.

A LOST is used to roll back the millage rate for all properties. The amount of sales tax revenue used to roll back the millage rate depends on the amount agreed to be distributed to the cities through an intergovernmental agreement.

The County Commission during its retreat later this month will discuss the pros and cons of moving forward with a LOST or a HOST.

Additionally, Ball Ground City Manager Eric Wilmarth said the City Council plans to request local legislation to allow tickets written by Georgia State Patrol officers inside the city limits to be returned to the city’s municipal court.

The cities of Canton, Holly Springs, Woodstock, Waleska and Nelson have no plans to request local legislation for the 2012 session.
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