GA HB1100

Creates a new 1% special purpose local option sales tax (SPLOST) that municipalities and counties can impose for healthcare purposes, limited to a maximum of 5 years per referendum approval

"Healthcare enhancement purposes" include hiring new healthcare providers, recruitment/retention programs, purchasing or improving healthcare facilities and equipment, and direct patient examination or treatment

Requires voter approval via referendum, with the tax taking effect on the first calendar quarter beginning more than 80 days after election approval; failed referendums cannot be resubmitted for 12 months

Tax proceeds must be kept in a separate account, used exclusively for healthcare purposes, and cannot supplant existing healthcare funding; 1% goes to the state for administration costs

Commissioner or state auditor can withhold funds if proceeds are misused; if no corrective plan is approved within 180 days, tax collection ceases and remaining funds are held in trust by the state for healthcare purposes