Transforming Union County with the
SPLOST Program

In Union County, the total sales tax rate is 7% on purchases, with this amount being divided among various state and local taxes, each serving distinct purposes. Here is how it breaks down:

1. State Sales Tax - 4%: This portion goes directly to the state government of Georgia. It is used for state-wide initiatives, such as funding various projects and services that benefit the entire state.
2. Local Option Sales Tax (LOST) - 1%: This is a local tax that helps offset the County’s millage rate on property taxes. The revenue from this tax is crucial for balancing the County's budget and reducing the tax burden on property owners.
3. Union County Schools’ Education SPLOST (E-SPLOST) - 1%: This sales tax is dedicated to supporting the educational system in Union County. The funds from E-SPLOST are used for crucial school-related projects, such as improving infrastructure, enhancing educational facilities, and other needs specific to the local schools.
4. Special Purpose Local Option Sales Tax (SPLOST) - 1%: SPLOST is a voter-approved, time-limited sales tax that is earmarked for specific local projects. The revenue generated from this tax is allocated for capital projects, such as building roads, improving schools, and enhancing parks and recreational facilities in Union County.

Each time you make a purchase in Union County, these taxes collectively contribute to a variety of essential services and projects. They ensure that your spending not only meets your personal needs but also supports the development of the community, encompassing everything from state initiatives to local infrastructure, education, and public safety.

Yes, 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:

1. 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.
2. 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.
3. 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.
4. 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.
5. 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.

If a Special Purpose Local Option Sales Tax (SPLOST) referendum fails, it means that the proposed sales tax increase has not been approved by the voters of the county. In this scenario, several outcomes can occur:

1. Projects on Hold or Cancelled: The projects or improvements that were to be funded by the SPLOST revenues will likely be put on hold or cancelled. This includes infrastructure projects, public facilities, transportation improvements, and other community development initiatives.
2. Alternative Funding Sources: The county government may need to explore alternative funding sources to finance these projects. This could include reallocating existing budget funds, seeking state or federal grants, or implementing other forms of taxation or revenue generation.
3. Impact on Budget and Services: Without the additional revenue from SPLOST, the county might have to make difficult budgetary decisions. This could potentially lead to reductions in services or delaying improvements to existing infrastructure.
4. Future Referendums: The government may choose to propose a new SPLOST referendum in the future, potentially with revised projects or terms that might be more acceptable to voters.
5. Public Engagement: The failure of a SPLOST referendum often leads to increased public engagement and discussion regarding county priorities and fiscal management. It provides an opportunity for government officials to better understand the needs and concerns of their constituents.
6. Reassessment of Needs and Priorities: The county might reassess its needs and priorities based on the feedback received during the referendum process. This could lead to adjustments in future planning and budgeting processes.

The failure of a SPLOST referendum requires the county to reconsider and adjust its financial and strategic planning to ensure the continued delivery of services and the advancement of community projects.

No, Union County has not designated any Level One projects. While some of the Union County SPLOST projects have been eligible to be designated as Level One projects, the county did not designate them as such in the ballot question or the IGA documents.

The Special Purpose Local Option Sales Tax (SPLOST) is a program that allows counties to levy an additional sales tax for a specific period of time. The revenue generated from SPLOST is used to fund various projects and initiatives that benefit the community, such as enhancing the overall quality of life, enhancing public safety, and improving public infrastructure.