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The original item was published from 12/20/2022 9:38:55 AM to 1/8/2023 12:00:03 AM.

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Posted on: December 20, 2022

[ARCHIVED] BOC Approves Local Option Sales Tax and Service Delivery Strategy

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Douglas County Board of Commissioners Approves Intergovernmental Agreement for Service Delivery Strategy and Local Option Sales Tax

Douglas County, GA.- The Douglas County Board of Commissioners approved an Intergovernmental Agreement with the City of Douglasville for Service Delivery Strategy and for Local Option Sales Tax for the cities of Austell, Douglasville, and Villa Rica in a special called meeting on Tuesday, December 19, 2022. 

The Service Delivery Strategy process allows local governments and authorities to reach an agreement on the delivery of services. It is required every ten years in all 159 counties and is meant to ensure the delivery of services to citizens in a cost-efficient and effective manner. The current Service Delivery Strategy expires on October 31, 2023. The approved Intergovernmental Agreement resolves the Service Delivery Strategy between the County and the City of Douglasville to 2033.

District 1 Commissioner Henry Mitchell III served as Chairman of the Service Delivery Strategy Committee, while District 3 Commissioner Tarenia Carthan served as Chairman of the Local Option Sales Tax Committee.

"As your Douglas County District 1 Commissioner & Chairman of the Service Delivery Strategy Committee, I am excited to announce that the long process of negotiations of the LOST & SDS agreement is solidified and will set the direction for the County and cities," stated Commissioner Henry Mitchell III. "As your Servant Leader, I would like to thank all of the participants, including staff, sincerely." Commissioner Mitchell further stated, "Our "One Douglas" approach with the willingness to work together has truly paid off. This was a job well done for the constituents from which we serve."

All 159 counties in Georgia can levy a 1% Local Option Sales Tax (LOST). Revenue must, by law, be split between governments. The current LOST Distribution Certificate expires on December 31, 2022. Douglas County and the cities must renegotiate LOST distributions every ten years by law. The approved Intergovernmental Agreement allocated LOST distributions through 2032.

"As Chairman of the LOST Committee, I am excited that the Board of Commissioners and the Cities of Douglasville, Villa Rica, and Austell have agreed to provide equitable credit and services to our citizens for the next ten years," stated Tarenia Carthan, District 3 Commissioner. "We all benefit as a community when we work together."


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