Transforming Union County with the
SPLOST Program

The projects funded by SPLOST vary depending on the needs and priorities of the county. Some common projects include road and bridge improvements, park and recreation facility upgrades, public safety equipment and facilities, and community development initiatives. The specific projects are determined through a collaborative process involving community input and the county government.

Yes, voters do have the opportunity to vote on the Special Purpose Local Option Sales Tax (SPLOST). SPLOST is a financing method for funding capital outlay projects in the county that is approved by local voters. Essentially, it is a program that allows the county to collect an additional sales tax, typically 1%, that is used specifically for predetermined projects such as building new schools, improving roads, or developing parks.

Before a SPLOST can be implemented, it must first be approved by a majority of the county's voters in a referendum. This referendum is usually held in conjunction with other local, state, or federal elections to ensure a broad base of voter participation. The referendum includes detailed information about the specific projects that the SPLOST revenue will fund, giving voters a clear understanding of where their tax dollars will be spent.

SPLOST is a democratic process where voters have a direct say in whether or not they want to implement this additional sales tax for the benefit of their community's infrastructure and development projects.

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.

In Union County, SPLOST is implemented following a voter referendum. Once approved, the county collects an additional 1% sales tax on eligible purchases. The revenue from this tax is dedicated to funding the capital projects outlined in the SPLOST proposal.

The terms SPLOST, ELOST, LOST, and TSPLOST refer to different types of local option sales taxes in the state of Georgia. Each serves a specific purpose and is used to fund different types of projects or needs within local communities. Here is a breakdown of each:

1. SPLOST (Special Purpose Local Option Sales Tax): This is a financing method for funding capital outlay projects proposed by a county government and municipal governments. Voters in a county must approve SPLOST through a referendum. The tax is collected for a specific period, typically five to six years, to fund specific capital projects like roads, bridges, schools, parks, and other public facilities.

2. ELOST (Education Local Option Sales Tax): Similar to SPLOST, this tax is specifically designated for educational purposes. It is often used to fund school system capital projects, such as building new schools, improving existing facilities, or purchasing new equipment and technology. Like SPLOST, it is implemented for a fixed term and must be approved by voters.

3. LOST (Local Option Sales Tax): This is a general sales tax used primarily to reduce property taxes. Unlike SPLOST and ELOST, which fund specific projects, LOST revenues go into the general fund of the local government and can be used for a variety of needs, including offsetting property taxes.

4. TSPLOST (Transportation Special Purpose Local Option Sales Tax): This is a variation of SPLOST, specifically aimed at funding transportation-related projects. It is used to finance road, bridge, and public transit projects within a county or group of counties. Like SPLOST and ELOST, it is time-limited and requires voter approval.