Question 1 - Floating Homestead Local Option Sales and use Tax (FLOST)

Shall a special one percent (1%) Floating Homestead Local Option Sales and use Tax (FLOST) be imposed in Catoosa County for a period not to exceed five (5) calendar years beginning on January 1, 2027, and for the purpose of providing tax relief, which shall go to the Catoosa County Board of Commissioners, of which 5.25% would go to the City of Ringgold, 9.50% would go to the City of Fort Oglethorpe, and the remainder would be retained by Catoosa County, with such expenditures to be spent exclusively for a reduction in ad valorem property taxes imposed by Catoosa County and the Municipalities of Fort Oglethorpe and Ringgold, all in the manner prescribed and required by the Intergovernmental Agreement adopted by and between said entities effective August 4, 2026, and otherwise required by the provisions of O.C.G.A. § 48-8-109.30, et. seq.