Transforming Union County with the
SPLOST Program

The Georgia Department of Revenue collects SPLOST funds through the regular sales tax process and then distributes them to Union County. The County manages these funds, ensuring they are used solely for the voter-approved projects. Regular audits and public reports maintain transparency and accountability.

SPLOST funds are designated for specific capital projects and improvements as voters approve. According to the regulations governing SPLOST, these funds cannot be directly allocated to Emergency Medical Services (EMS) operational expenses.

However, SPLOST funds can be utilized for capital expenditures within the Emergency Management Agency (EMA), a distinct entity focused on preparing for, responding to, and recovering from disasters and emergencies within the community. This can include infrastructure improvements, purchasing of emergency vehicles, and other capital projects that indirectly support the broader emergency response framework, including EMS operations.

The Union County Emergency Management Agency is a Local Emergency Management Agency https://gema.georgia.gov/locations/union

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Union County provides updates on SPLOST projects and spending through its website, local news releases, and public meetings. The county may also publish newsletters or annual reports detailing the progress and financial status of SPLOST-funded projects.

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.

SPLOST is different from other taxes in that it is a temporary sales tax that is specifically designated for funding certain projects. Unlike property taxes or income taxes, which are ongoing, SPLOST is only collected for a limited time period and is solely used for the designated purposes outlined in the program.