The Act provides authority for Fulton County to call a referendum on a special purpose local option sales tax increase to eight percent for the county to use to pay for water, sewer projects, and associated costs. If Fulton County does not call a referendum within ten days of the grant of authority, or if the referendum fails to pass, the Act provides authority for the City of Atlanta to call a referendum on a one percent special purpose local option sales tax increase for the City to use to pay for water and sewer projects and associated costs. The Act also provides the authority for a consolidated government, with a freeze on property tax assessments in place, to call a referendum on a one percent special purpose local option sales tax increase that the government entity may use to pay for governmental operations. The Act also affects areas beyond the scope of this legislative review, which focuses on the Act's amendments for local option sales tax.
