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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.

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.

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.

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.

Union County encourages resident participation through public meetings, community surveys, and direct communication with county representatives. Residents can attend Union County Commission meetings or contact the Commissioner's Office to express their views on SPLOST projects.