DeKalb County v. Perdue

HUNSTEIN, Chief Justice.

Ten years after DeKalb County voters approved the imposition of a one-percent homestead option sales and use tax (“HOST”) in the special tax district coterminous with the geographical boundary of DeKalb County, see OCGA § 48-8-102 (a), enacted pursuant to Art. IX, Sec. II, Par. VI, Ga. Const. 1983, the Legislature amended the Homestead Option Sales and Use Tax Act, OCGA § 48-8-100 et seq., so as to provide for changes in the manner in which HOST proceeds are distributed in those special HOST districts in which a “qualified municipality” 1 was thereafter created. See…