Jerry Harkness

Demorest City Council Special Called Work Session And Special Called Regular Session

The meeting featured a presentation on the implementation of a Flexible Local Option Sales Tax (FLOST), as authorized by recent legislative reforms including House Bill 581. The discussion centered on the mechanics of the tax as a property tax roll-back mechanism intended to replace millage rates, the requirements for establishing intergovernmental agreements, and the administrative processes for the collection and distribution of funds. Additionally, the council reviewed the legislative framework for the tax, including its five-year renewal cycle, necessary referendum requirements, and the specific limitations on how the generated revenue can be utilized for property tax relief.

Extracted from official board minutes, strategic plans, and video transcripts.