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Unlike property taxes, which are based on property value, SPLOST is a sales tax applied to most consumer goods and services. It is a way to fund specific projects without increasing property taxes, and it is also paid by visitors and non-residents who shop in the county.

SPLOST (Special Purpose Local Option Sales Tax):

Purpose: SPLOST is a 1% sales tax imposed specifically to fund capital projects within a county, such as road improvements, public safety enhancements, parks, and public buildings.
Duration: SPLOST is temporary, typically lasting 5 to 6 years, and must be reapproved by voters for each new round of funding.
Approval: It is a voter-approved tax, meaning residents vote on whether to implement or continue the tax for a specific set of projects.
Use of Funds: The revenue generated from SPLOST can only be used for the specific projects listed on the ballot. It cannot be used for operating expenses or ongoing maintenance.

Other Local Taxes:

Property Tax: This is a tax on real estate, calculated based on the assessed value of property within the county. It is used to fund a wide range of local government services, including schools, police, fire services, and general government operations.
Local Option Sales Tax (LOST): LOST is another 1% sales tax, but unlike SPLOST, it is used to reduce property taxes and fund general government operations rather than specific capital projects.
Educational Special Purpose Local Option Sales Tax (E-SPLOST): Similar to SPLOST but specifically for funding educational infrastructure projects, such as building or renovating schools, purchasing technology, and improving facilities in the school district. E-SPLOST is also voter-approved and must be renewed periodically.
Hotel/Motel Tax: This is a tax on lodging, used primarily to promote tourism and fund local infrastructure that supports visitors, such as convention centers or marketing initiatives.

Key Differences:

Specificity: SPLOST is earmarked for specific capital projects, whereas other local taxes like property taxes and LOST can be used for a broader range of services and operations.
Duration and Approval: SPLOST is temporary and must be reapproved by voters, while other taxes like property taxes are ongoing and do not require voter reapproval.
Revenue Source: SPLOST and LOST are sales taxes, meaning they are paid by anyone who makes purchases in the county, including visitors, whereas property taxes are paid by property owners.

SPLOST is a targeted, project-specific tax, while other local taxes are broader in their application and purpose.

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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.

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 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.

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.