PUBLIC NOTICE: Resolution to Call for Special Election One Percent (1%) FLOST Referendum

RESOLUTION OF THE BOARD OF ELECTIONS AND REGISTRATION FOR FLOYD COUNTY, GEORGIA

A RESOLUTION TO CALL FOR A SPECIAL ELECTION ONE PERCENT (1%) FLOST REFERENDUM

        WHEREAS, the Floyd County Board of Commissioners and Rome City Commission adopted an Intergovernmental Agreement for Imposition of a special one percent (1%) Floating Local Option Sales Tax (the “IGA”) at a joint meeting on August 5, 2025, directing the Floyd County Board of Elections and Registration to issue a call for a Referendum to determine whether the voters of Floyd County desire the imposition of a special one percent (1%) Floating Local Option Sales Tax (FLOST) within the special tax district (hereinafter sometimes referred to as the “Special Taxing District”) established for and conterminous with Floyd County pursuant to O.C.G.A. § 48-8-109.30 for a period of five years, with the proceeds used exclusively to reduce property taxes imposed by Floyd County and the City of Rome; and

        WHEREAS, pursuant to said IGA as well as state law, the Floyd County Board of Elections and Registration is the appropriate body to issue the call for said Special Election; and

        WHEREAS, the voters shall determine if a special one percent (1%) sales and use tax shall be imposed for five years within the special district of Floyd County with the proceeds used exclusively to reduce property taxes imposed by Floyd County and the City of Rome; and

        WHEREAS, the Floyd County Board of Election and Registration shall place an advertisement for the qualifying and notice of said election in the legal organ; and

        WHEREAS, the voter registration deadline for this election is October 6, 2025; and

        WHEREAS, Absentee, Advance, Early, and Weekend Voting will be handled through the Floyd County Board of Elections and Registration.

        NOW THEREFORE BE IT RESOLVED by the Board of Elections and Registration for Floyd County, Georgia, that this Board calls for a Special Election FLOST Referendum as authorized by O.C.G.A. § 48-8-109.30, et seq. special one percent (1%) sales and use tax be imposed for five years within the special district of Floyd County with the proceeds used exclusively to reduce property taxes imposed by Floyd County and the City of Rome. Said referendum is called in accordance with Title 21, Chapter 2 of the Official Code of Georgia, specifically including O.C.G.A. § 21-2-540(b), and all other applicable laws.

In accordance with O.C.G.A. § 48-5-109.32(c), the ballot language for the question of imposing the FLOST shall read as follows:

( ) YES         Shall a special one percent (1%) sales and use tax be imposed for five years within the special district of Floyd County with the proceeds used exclusively to reduce property taxes imposed by Floyd County and the City of Rome?

(  ) NO

        The Floyd County Special Election One Percent (1%) FLOST Referendum shall be held on November 4, 2025, and the polls will be open from 7:00 A.M. to 7:00 P.M.  Those qualified to vote in the election shall be determined in accordance with the Constitutions and Statutes of the United States and the State of Georgia.

        As provided in O.C.G.A. § 48-8-109.30, et seq., provided more than one-half of the votes cast on the question are for approval, a special one percent (1%) sales and use tax shall be imposed for five years within the special district of Floyd County with the proceeds used exclusively to reduce property taxes imposed by Floyd County and the City of Rome.

        The Floyd County Board of Elections and Registration shall cause the date and purpose of the election to be published once a week for four weeks immediately preceding the date of the election, in the legal organ of the county or in a newspaper having general circulation in the county at least equal to that of the legal organ. The Notice of the Election shall be in substantially the same form as attached hereto as Exhibit “A”.