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If SPLOST revenue exceeds projections, the excess funds must still be used for the specified projects. If all projects are completed and funds remain, they may be used for other capital projects as long as they fall within the scope of the original SPLOST referendum.

The process for selecting projects for the SPLOST ballot in Union County involves a comprehensive and community-oriented approach. It includes the following key steps:

1. Community Input and Needs Assessment: The County starts by gathering input from community members, local businesses, and key stakeholders. Public forums, surveys, and meetings are conducted to understand the community’s priorities and needs.
2. Collaboration with Departments: Various County departments, such as transportation, education, public works, and emergency services, submit proposals for projects that require funding. These proposals are based on long-term planning, infrastructure needs, and community services enhancement.
3. Feasibility and Impact Analysis: Each project proposal undergoes a thorough analysis to assess its feasibility, cost-effectiveness, and potential impact on the community. This includes evaluating the benefits, projected costs, and long-term sustainability.
4. Prioritization and Selection: The County officials, often in collaboration with a committee or advisory group, prioritize the projects based on the community's needs, potential impact, and available funding. This process ensures that the most critical and beneficial projects are selected.
5. Legal and Compliance Review: Before finalizing the list, each project is reviewed for legal compliance and alignment with SPLOST regulations. This step ensures that all projects meet statutory requirements.
6. Drafting Ballot Language: Once the projects are finalized, the County drafts clear and precise language for the SPLOST ballot. This language is designed to be easily understood by voters, outlining the purpose and scope of each project.
7. Public Awareness and Education: Before the referendum, the County undertakes an educational campaign to inform the public about the proposed SPLOST projects. This includes providing detailed information on how the funds will be used and the expected benefits to the community.

By following these steps, Union County ensures that the projects selected for the SPLOST ballot are in line with community needs and priorities, offering transparency and accountability in the use of taxpayer funds.

The Special Purpose Local Option Sales Tax (SPLOST) is a funding mechanism for a variety of capital outlay projects within Union County. As outlined in O.C.G.A. 48-8-111, the scope of SPLOST is broad yet specific, focusing on long-term capital projects that benefit our community. Here are some key areas where SPLOST funds can be utilized:

1. Infrastructure Development: This includes roads, bridges, public transportation systems, and other critical infrastructure needs. SPLOST helps ensure our County's foundation is strong and capable of supporting our community's growth and well-being.
2. Public Safety Enhancements: Funding from SPLOST maintains and improves our County’s public safety facilities and equipment. This encompasses fire stations, police stations, emergency vehicles, and other necessary resources to keep our community safe.
3. Recreational and Cultural Facilities: SPLOST can also be allocated toward the development and improvement of parks, recreational centers, libraries, and cultural facilities. These projects enhance the quality of life for all Union County residents by providing spaces for leisure, learning, and community engagement.
4. Educational Facility Improvements: Although primarily managed by separate educational SPLOSTs (E-SPLOST), SPLOST funds can sometimes be directed to support educational infrastructure, ensuring our schools are well-equipped and conducive to learning.
5. Environmental and Public Health Projects: SPLOST funds can also support projects aimed at protecting our environment and promoting public health, such as water and sewer system upgrades, waste management facilities, and public health centers.

It is important to note that SPLOST funds are strictly regulated and can only be used for capital outlay projects, not for operational expenses or maintenance. The projects funded by SPLOST are decided through a transparent process, involving public input and careful planning to ensure they meet the long-term needs of our community.

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.

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.