Greater Government of Istanbul Turkey

Greater Government of Istanbul
1988 September

This article is derived from a report prepared by the author following a consultancy mission at the Union of Municipalities of the Marmara Region (UMMR) in Istanbul, Turkey.  The purpose of the mission was to review and discuss with elected officials from member municipalities the progress of the self- development program of the UMMR and to conduct evaluation seminars with UMMR staff.  This project was carried out through extensive visits with mayors of selected municipalities throughout the UMMR region from September 26-30, 1988.

Georgia’s Local Option Sales Tax

GEORGIA’S LOCAL OPTION SALES TAX
History and Constitutional Challenges
By James V. Burgess, Jr.
May 2016

Download the complete article here
2016-may-burgess-lost.pdf

This article defines LOST, records the history of LOST in Georgia and examines the constitutionality of LOST through four legal challenges since 1975, the last of which invalidated the procedure for judicial resolution of county and municipal disputes on how to divide the tax. It concludes with a discussion on the future of LOST and offers recommendations.