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Long County to place one‑cent sales tax referendum (FLOST) on Nov. 4 ballot with proposed 84/16 city-county split
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Summary
The Long County Board of Commissioners voted unanimously to place a one‑cent local option sales tax (FLOST) on the Nov. 4 ballot, proposing an intergovernmental agreement that would allocate 84% of tax relief to the county and 16% to the City of Ludowici.
Long County commissioners voted 4-0 to place a one‑cent local option sales tax referendum (FLOST) on the Nov. 4, 2025 ballot, with a proposed intergovernmental agreement that would allocate 84% of the tax relief to the county and 16% to the City of Ludowici.
County Manager Chuck Scragg recommended placing the referendum before voters, telling the board FLOST would be applied to purchases and "used entirely to reduce property taxes the following year," spreading the tax burden beyond property owners. Commissioner John Reddish moved to place the measure on the ballot and Commissioner Jeremy Hall seconded; the motion passed unanimously.
Under the proposed implementation, the county and city would enter an intergovernmental agreement defining collection responsibilities and the 84/16 distribution of relief. The board did not adopt the intergovernmental agreement at the meeting; Scragg recommended the split to the commissioners for voter consideration.
The question will appear on the November 4 ballot as a referendum for Long County voters. If approved by voters, the county and city would need to complete any required agreements and administrative steps before collections begin. No timetable for implementation or projected revenue estimates were provided at the meeting.