The voters of DeKalb County approved the collection of the Homestead Option Sales
and Use Tax (HOST) for use in capital outlay projects and in funding services within
the defined special district equal to the revenue lost to the homestead exemption,
as authorized by O.C.G.A. § 48-8-1 et seq. The budgeting, appropriation and accounting
of the expenditure of funds collected from HOST shall be made in accordance with the
requirements of this Code and state law. In addition, by March 1 of each year, the
chief executive officer shall specifically delineate in a separate section of the
proposed executive annual budget submitted to the board of commissioners, the amount
of HOST funds to be allocated in the proposed executive annual budget for use in capital
outlay projects and in funding services within the defined special district equal
to the revenue lost to the homestead exemption, which thereafter may be approved or
amended by the board of commissioners in accordance with state law and this Code.
Included with the proposed executive annual budget submitted to the board of commissioners
shall be a proposed annual HOST projects list of proposed capital outlay projects
to be funded by HOST which, with the proposed executive annual budget, may be approved
or amended by the board of commissioners in accordance with state law and this Code.
(Ord. No. 01-03, Pt. I, 1-28-03)
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