GA HB1214

Creates a new 1% special purpose local option sales tax (SPLOST) that municipalities or counties may impose for healthcare enhancement purposes, including hospital capital projects, bad debt, indigent care, and other healthcare shortfalls

Requires voter approval through referendum before the tax can be imposed, with the tax limited to a maximum period of 5 years and subject to reimposition through subsequent referenda

Applies to motor fuels (capped at 1% of retail price up to $3.00 per gallon), food, food ingredients, and alcoholic beverages; excludes construction materials for contracts bid prior to voter approval

Tax proceeds must be kept in separate accounts, cannot supplant existing healthcare funding, and require annual auditing; 1% of collections goes to the state for administration costs

Commissioner may withhold funds if proceeds are not used for healthcare purposes; if no corrective plan is approved within 180 days, tax collection ceases and funds are held in state trust for the district's healthcare benefit