Issue Sheet ATH2026-079

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City of Smyrna
Issue Sheet
File Number: ATH2026-079
A Max Bacon
City Hall
2800 King Street
Smyrna, GA 30080 
Agenda Date: 6/15/2026
In Control: City Council File Type: Authorization
Agenda Section:
Formal Business
Department: Finance
Agenda Title:
Approval of the 2028 Special Purpose Local Option Sales Tax (SPLOST) Intergovernmental Agreement 
(IGA) with Cobb County and authorize the Mayor to sign and execute any related documents.
Citywide
ISSUE AND BACKGROUND:
Approval of 2028 SPLOST will go before the voters in November 2026. The County Commission will 
vote to authorize the referendum in the coming weeks. Prior to voting to authorize a referendum, it is 
required to have all IGAs with participating governments in place. The agreement has been reviewed 
by the City Attorney and Staff recommends approval. The Official Code of Georgia Annotated 48-8-
110 authorizes the levy of a one percent County Special Purpose Local Option Sales Tax (SPLOST) for 
the purpose of financing capital outlay projects for the use and benefit of the County and qualified 
municipalities within the County. The County and the City have met to discuss possible projects for 
inclusion in the SPLOST referendum. 
RECOMMENDATION / REQUESTED ACTION:
Staff recommends approval of the 2028 Special Purpose Local Option Sales Tax (SPLOST) 
Intergovernmental Agreement (IGA) with Cobb County and authorize the Mayor to sign and execute 
any related documents.