City of Decatur v. DeKalb County

Hines, Justice.

This Court granted certiorari to the Court of Appeals in City of Decatur v. DeKalb County, 255 Ga. App. 868 (567 SE2d 332) (2002), to determine whether the Court of Appeals properly interpreted the Homestead Option Sales and Use Tax Act (“HOST”), OCGA § 48-8-100 et seq., to prohibit a certain intergovernmental agreement. Finding that it did not, we reverse.

HOST allows for a special sales tax to be levied in a special tax district if the voters of that district so approve. OCGA § 48-8-102. A portion of the tax, not to exceed 20 percent, is to be used to fund “capital outlay”…