Municipal Desk Reference


Most Recent Additions
In the wake of the Georgia Supreme Court ruling last October that declared the Local Option Sales Tax (LOST) “baseball arbitration” process unconstitutional, GMA and the Association County Commissioners of Georgia (ACCG) formed a task force to examine whether or not the process in current law requiring negotiations needs legislative adjustments.

Published Date: July 31, 2014

The following recordings are the first in a series of webinars for Georgia cities that use QuickBooks Pro® 2013 for governmental accounting purposes.

Published Date: July 17, 2014

Changes to Georgia's tax laws during the 2014 Legislative Session are estimated to cost local governments over $153 million between FY 2015 and FY 2019.

Published Date: May 13, 2014

According to Sabrina Cape, Certified Public Accountant at Capable Financial Solutions, municipal fiscal sustainability is more than just a math exercise of balancing revenues to expenditures. She says it’s also a matter of evaluating (or reevaluating) what kinds and levels of services cities will provide before they determine how to fund those services.

Published Date: May 8, 2014

The familiar phrase from Dragnet, “Just the facts, ma’am…just the facts,” is what Sergeant Joe Friday would say when he needed to get to the details he was looking for—and that is what Georgia’s cities are saying with the FACT Act.

Published Date: January 6, 2014

This publication is to familiarize city officials with some of the important basics in the area of alcoholic beverage regulation.

Published Date: January 1, 2014

This video on budget preparation, presented by Pam Helton, Director of Consulting Services at the Georgia Municipal Association, is designed to provide an overview of the budgeting process for small cities.

Published Date: November 27, 2013

All local governments receiving proceeds from SPLOST must publish a SPLOST report in a newspaper of general circulation within that city or county and on the government website, if they have one, by December 31 of each year.

Published Date: November 27, 2013

The Georgia Supreme Court ruled last month that the “baseball arbitration” process added to the Local Option Sales Tax law in 2010 violates the separa­tion of powers clause in the state constitution. In all, potentially 32 special districts, which included 114 cities and 32 counties, were affected by the court’s decision to rule the “baseball arbitration” clause in the LOST statute unconstitutional and any subsequent interpretations of that court decision.

Published Date: November 5, 2013

The National League of Cities’ 28th annual survey of city finance officers reveals an overall picture of a gradually improving economy and improving city fiscal conditions. A majority of city finance officers report that their cities are better able to meet financial needs in 2013 than in 2012.

Published Date: October 15, 2013

The fate of cities’ Local Option Sales Tax (LOST) agreements in at least 17 counties are in limbo following a ruling by the Georgia Supreme Court on Monday, Oct. 7, that declared “baseball arbitration” unconstitutional because it delegates taxing powers to the courts, a violation of the separation of powers provision of the Georgia Constitution.

Published Date: October 7, 2013

A Superior Court judge has ruled in favor of the city of Dahlonega in determining how Local Option Sales Tax (LOST) revenues would be split.

Published Date: September 19, 2013

The Governmental Accounting Standards Board (GASB) has published an implementation guide for the new GASB standards regarding financial reporting for state and local government pension plans.

Published Date: August 7, 2013

Hundreds of small cities in Georgia are faced with the same dilemma: a capital project that they want to complete to make their community a better place to live.

Published Date: June 6, 2013

This one-page fact sheet dispels some of the myths surrounding the Marketplace Fairness Act. GMA encourages city officials to use this when speaking with their member of Congress about this issue.

Published Date: May 21, 2013

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