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.

Training Resources:

A Guide to Local Option Sales Tax Negotiations

• Appendix E (to the LOST Guide):  Statistical Data (NOTE:  Print on legal paper)

Renegotiating Local Option Sales Tax (PowerPoint Presentation)

List of Mediators - Provides a database of mediators that is searchable by county.

Certificate of Distribution

 

If you have additional questions about LOST, please contact:

Clint Mueller

ACCG Legislative Director

cmuller@accg.org

 

Jim Grubiak

ACCG General Counsel

jgrubiak@accg.org

 

Additional resources to assist with LOST negotiatons: 

Doug Eaves

Owner

Eaves Consulting Group

(478) 272-4486 or (912) 245-1873

eaves_d@bellsouth.net

 

Phil Sutton

President

Sutton Consulting

770.503.0094 (phone)

770.540.6164 (cell)

Phs11@bellsouth.net