Transforming Union County with the
SPLOST Program

Certain items, like prescription medications and grocery food products, are exempt from SPLOST. The exemptions are consistent with the state's sales tax policies.

The duration of a SPLOST in Union County is typically five to six years, as mandated by state law. Renewal of SPLOST is subject to voter approval in a referendum, which typically occurs before the expiration of the current SPLOST.

Our Special Purpose Local Option Sales Tax (SPLOST) has proven to be a significant source of revenue for Union County. Union County’s monthly average in our current SPLOST is $617,892, which averages just over $7.4 million in year. This substantial amount reflects our community's active participation and contribution toward the development and betterment of our County.

Furthermore, since the inception of the current SPLOST, we've successfully secured $3.5 million in matching funds. This additional financial support amplifies the impact of our SPLOST, enabling us to undertake larger and more beneficial projects for our community.

These funds play a crucial role in financing a variety of public projects, ranging from infrastructure improvements to enhancing public facilities, all aimed at elevating the quality of life in Union County.

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.

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.