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.