GA HB1111

Creates a new "county hospital special purpose local option sales tax" of up to 1% that Georgia counties can impose within special districts to fund healthcare purposes, including hospital capital projects, operations and maintenance, bad debt, and indigent care

Requires voter approval through referendum before the tax can be imposed, with the tax lasting up to 5 years (or 6 years in certain circumstances) or until the estimated revenue amount is raised

Allows counties to issue general obligation debt in conjunction with the tax if approved by voters, with the debt payable first from tax proceeds but backed by the county's full faith and credit

Requires counties to enter into intergovernmental agreements with hospital authorities to govern distribution of proceeds, specifying healthcare purposes, dollar allocations, and distribution schedules

Mandates annual public reporting within 180 days of fiscal year end showing original and current cost estimates, expenditures, and completion status for each funded healthcare project