Georgia law requires counties and municipalities, receiving the Local Option Sales Tax (LOST), review local service delivery needs and approve renewal of the LOST every 10 years. Local governments in Thomas County receive almost $10 million annually from the sales tax. 

The two primary purposes of the LOST are to provide property tax relief and fund critical services. Since 1992 LOST has been dedicated to funding the following services by fixed percentages: 21% to the City of Thomasville for county-wide recreation services by the YMCA, 12% to Thomas County Commissioners for county-wide library services, 4.5% to Thomas County for county-wide animal control by the Humane Society and 2.5% to the City of Thomasville for county-wide economic development. 

“Without renewal of the local option sales tax,” noted Chairman Mark NeSmith, “local governments would face the tough choice of raising property taxes or cutting critical local services.” 

Other services supported by LOST funding include emergency management, drug squad, county roads, and jail-justice center maintenance. Thomas County dedicates an additional $2.5 million for county-wide property tax relief in general fund services. 

Renewal of the LOST requires the approval of Thomas County and all seven municipalities, in addition to, submitting a certification of renewal to the Georgia Department of Revenue. If the distribution certificate is not received by July 19, local governments must hire an arbitrator to lead the negotiations process. If the local governments do not agree and submit the certificate by December 30, the LOST is repealed and requires voter approval by referendum to reinstate. 

At its regular May 24th meeting, the Thomas County Board of Commissioners adopted a resolution calling for the renewal of the LOST with the following distribution: 

City of Barwick 0.3360%

City of Boston 1.5000%

City of Coolidge  0.6600%

City of Meigs 1.1500%

City of Pavo 0.5457%

City of Ochlocknee  0.6319% 

City of Thomasville 41.3782% 

Thomas County 53.7982% 

A joint meeting of Thomas County Commissioners and representatives of the municipalities to discuss the LOST will be held June 1 in the Commission Chambers, Historic Courthouse at 10 a.m.