The Association County Commissioners of Georgia and the Georgia Municipal Association have begun talks to determine whether the process of distributing local option sales tax revenue between counties and cities can be improved and made more equitable. Hall County and Gainesville officials have participated in these discussions, providing the ACCG and GMA with insight into how LOST revenue is distributed locally. Every 10 years, following the latest census, counties and cities enter negotiations about how revenue from the 1 percent sales tax will be split.