Transforming Union County with the
SPLOST Program
Discover how the Special Purpose Local Option Sales Tax (SPLOST) program is enriching quality of life, enhancing public safety, and improving infrastructure in Union County, GA.

Improving Quality of Life Through SPLOST
The SPLOST program is transforming Union County, GA by enhancing public spaces, supporting community initiatives, and fostering a vibrant and inclusive environment for all residents.

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Improving Public Safety in Union County
With the SPLOST program, Union County is becoming a safer place to live, work, and play. From updated emergency response equipment to enhanced community policing initiatives, SPLOST is used to ensure the well-being of Union County residents.
Improving Infrastructure Through SPLOST Investments
The SPLOST program is building and maintaining Union County's infrastructure, creating a better future for all residents.

Impact Projects
Exploring the Heart of Union County: The Union County Public Library
Replacing the Fisher Field Road Bridge with a Cost-Effective Solution
Farmer's Market: Preserving Heritage and Sustaining Livelihoods
SPLOST Supports a Better Union County
SPLOST supports the vision for Union County, Georgia by investing in the infrastructure necessary to sustain economic opportunity, thus contributing to the community's goal of prioritizing education, supporting local businesses and institutions, and fostering prosperity and quality of life for its citizens.
Union County Vision Statement
Union County, Georgia is a hometown focused on its people, putting families first by celebrating its friendly, neighborly charm, providing a safe community, and investing in facilities and services that will provide the quality of life and opportunities for prosperity desired by its citizens.
Union County, Georgia is a rural community respectful of its history and natural beauty, recognizing the value of, and striving to preserve for generations, its mountain setting, its agricultural roots, and its Appalachian heritage.
Union County, Georgia is a community that supports its local businesses and institutions, prioritizing education, partnering with the City of Blairsville, and investing in the infrastructure necessary to sustain economic opportunity.
Union County, Georgia is a community dedicated to open and efficient governance, where residents feel welcome and vested in the well-being of their hometown through fair and bold government.
Reaching the Potential of Union County
Discover how the SPLOST program is enhancing quality of life, public safety, and infrastructure in Union County through tax contributions gathered mostly from tourism.

SPLOST FAQs
Find answers to frequently asked questions about the SPLOST program in Union County, GA.
See All FAQsYes, many other counties in Georgia utilize the Special Purpose Local Option Sales Tax (SPLOST). In 2023, out of the 159 counties in the state of Georgia, 155 counties had a SPLOST. SPLOST is a popular tool for funding specific capital projects in Georgia counties and cities. The reasons for its widespread adoption include:
- Flexibility in Funding Projects: SPLOST allows counties to fund large-scale projects without the need for federal or state funding, giving them more control over local developments.
- Voter Approval: Since SPLOST must be approved by voters in a referendum, it ensures that the tax is only implemented when there is public support for the proposed projects.
- Burden Sharing with Non-Residents: Because SPLOST is a sales tax, it is paid by anyone who makes eligible purchases within the county, including tourists and visitors, not just the residents. This spreads the cost of local improvements more widely.
- Avoiding Increases in Property Taxes: SPLOST can fund projects that might otherwise require an increase in property taxes, making it a more palatable option for many voters and officials.
- Time-Limited and Project-Specific: SPLOST is implemented for a specific time period (usually five to six years) and can only be used for the projects listed in the referendum. This specificity and time limitation often make it more acceptable to voters.
The use of SPLOST is common in both urban and rural areas across Georgia, as it provides a practical way to finance important local projects, such as road improvements, school building renovations, park development, and emergency services upgrades. Each county’s SPLOST plan is tailored to its unique needs and priorities, reflecting the specific goals and projects that local residents and officials find most important.
SPLOST can positively impact local businesses by improving infrastructure and public amenities, which can attract more customers and enhance the overall business environment. However, businesses must collect the additional sales tax, which might slightly increase the cost of goods and services for consumers.
The Special Purpose Local Option Sales Tax (SPLOST) is a funding mechanism for a variety of capital outlay projects within Union County. As outlined in O.C.G.A. 48-8-111, the scope of SPLOST is broad yet specific, focusing on long-term capital projects that benefit our community. Here are some key areas where SPLOST funds can be utilized:
- Infrastructure Development: This includes roads, bridges, public transportation systems, and other critical infrastructure needs. SPLOST helps ensure our County's foundation is strong and capable of supporting our community's growth and well-being.
- Public Safety Enhancements: Funding from SPLOST maintains and improves our County’s public safety facilities and equipment. This encompasses fire stations, police stations, emergency vehicles, and other necessary resources to keep our community safe.
- Recreational and Cultural Facilities: SPLOST can also be allocated toward the development and improvement of parks, recreational centers, libraries, and cultural facilities. These projects enhance the quality of life for all Union County residents by providing spaces for leisure, learning, and community engagement.
- Educational Facility Improvements: Although primarily managed by separate educational SPLOSTs (E-SPLOST), SPLOST funds can sometimes be directed to support educational infrastructure, ensuring our schools are well-equipped and conducive to learning.
- Environmental and Public Health Projects: SPLOST funds can also support projects aimed at protecting our environment and promoting public health, such as water and sewer system upgrades, waste management facilities, and public health centers.
It is important to note that SPLOST funds are strictly regulated and can only be used for capital outlay projects, not for operational expenses or maintenance. The projects funded by SPLOST are decided through a transparent process, involving public input and careful planning to ensure they meet the long-term needs of our community.
The Special Purpose Local Option Sales Tax (SPLOST) is a financing method for funding capital outlay projects in the State of Georgia. It allows counties to add a local sales tax of up to 1% to fund specific projects, such as building roads, improving schools, or developing parks. This tax is approved by local voters and can only be used for the purposes specified before the vote.
If you are interested in getting involved in the SPLOST program, there are several ways to participate. You can attend public meetings and hearings to voice your opinions and suggestions, join community organizations that advocate for specific projects or initiatives, and stay informed about upcoming SPLOST-related events and opportunities to provide input.
Understanding the SPLOST Process in Union County
Allocation Overview
Funds from the SPLOST program are allocated and used in Union County.
Public Safety
The SPLOST program contributes to enhancing public safety in Union County.
Infrastructure
The SPLOST program improves infrastructure in Union County.
Quality of Life
The SPLOST program increases the quality of life for residents in Union County.