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LOST Negotiations
By December 31, 2012 a new certificate outlining the distribution of Local Option Sales Tax (LOST) revenues between cities and counties must be submitted to the Georgia Department of Revenue. The resources listed on this page are intended to help city officials understand and effectively work through the LOST negotiation process.
- Renegotiating Local Option Sales Tax (LOST) (PDF, 216KB)
- Local Option Sales Tax (LOST): Definitions, Legal Requirements and FAQ (PDF, 248KB)
- The Economics of LOST Negotiation (PDF, 220KB)
- Association County Commissioners of Georgia LOST Guide (PDF)
- List of Mediators, Georgia Office of Dispute Resolution
- LOST Training Session: Overview of LOST, Timelines and What to Expect (PDF, 1.4MB)
- LOST Training Session: Managing LOST Renegotiations: Tips and Lessons Learned (PDF, 3MB)
- LOST Training Session: LOST Negotiation (PDF 2.4MB)
- LOST Training Session: L.O.S.T Renegotiation (PDF, 1.1MB)
- List of LOST Consultants (PDF, 185KB)
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