SPLOST funds are designated for specific capital projects and improvements as voters approve. According to the regulations governing SPLOST, these funds cannot be directly allocated to Emergency Medical Services (EMS) operational expenses.

However, SPLOST funds can be utilized for capital expenditures within the Emergency Management Agency (EMA), a distinct entity focused on preparing for, responding to, and recovering from disasters and emergencies within the community. This can include infrastructure improvements, purchasing of emergency vehicles, and other capital projects that indirectly support the broader emergency response framework, including EMS operations.

The Union County Emergency Management Agency is a Local Emergency Management Agency https://gema.georgia.gov/locations/union

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If you're looking to dive deeper into the specifics of the Special Purpose Local Option Sales Tax (SPLOST), a comprehensive resource is readily available through the Association of County Commissioners of Georgia (ACCG). They offer a detailed 71-page SPLOST guide on their website, which is an invaluable tool for understanding the intricacies of Georgia’s SPLOST law as outlined in the Official Code of Georgia Annotated (O.C.G.A.) 48-8. This guide is designed to provide clarity and insight into how SPLOST functions, its impact, and its implementation across various communities in Georgia.

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.

No, there is no specified limit or cap on the amount that can be collected through SPLOST. Unlike ELOST (Education Local Option Sales Tax) and TSPLOST (Transportation Special Purpose Local Option Sales Tax), which have defined caps on their collections, SPLOST does not have a predetermined maximum collection amount. SPLOST is designed to fund specific projects as outlined in its proposal, and the collection continues until the project requirements are met or the specified duration ends, whichever comes first. This approach ensures that the necessary funds are raised to support vital community projects and improvements without an arbitrary financial ceiling.

The Special Purpose Local Option Sales Tax (SPLOST) is a financing method for funding capital outlay projects in the county. It's important to understand that the need for SPLOST is closely tied to the ongoing development requirements of our community. As Union County continues to grow and evolve, there will always be a need for new infrastructure, improvements, and community enhancements. These can include roads, bridges, public facilities, parks, and emergency services equipment.

While it's conceivable that the specific projects funded by SPLOST may change over time, the fundamental need for a funding source like SPLOST is likely to persist. This is because infrastructure and community needs are continuously evolving. SPLOST allows for these essential projects to be funded without increasing property taxes, making it a vital tool for sustainable community development.

While the specific needs and projects may vary over time, the need for a funding mechanism like SPLOST to support the growth of our community infrastructure is expected to continue as long as our community keeps growing and evolving.

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.

When planning for the next Special Purpose Local Option Sales Tax (SPLOST) in Union County, a comprehensive and community-oriented approach is adopted. The process involves several key steps:

1. Community Engagement and Feedback: Union County actively seeks input from residents, business owners, and community groups to understand their needs and priorities. This could involve public meetings, surveys, and outreach programs.
2. Assessment of Needs: The County assesses the current infrastructure, facilities, and services to identify areas that need improvement, expansion, or new development. This includes evaluating roads, public safety facilities, parks, and community centers.
3. Prioritization of Projects: Based on community feedback and needs assessment, the County prioritizes projects. This prioritization considers factors like urgency, impact on community welfare, cost-effectiveness, and long-term benefits.
4. Budget Planning and Financial Analysis: The County conducts a detailed financial analysis to estimate the cost of proposed projects and the expected revenue from SPLOST. This step ensures fiscal responsibility and effective allocation of resources.
5. Collaboration with Local Entities: Union County collaborates with local municipalities, schools, and other governmental entities to align SPLOST projects with broader community goals.
6. Transparency and Accountability: The County commits to transparency throughout the SPLOST planning process. Regular updates and reports are provided to the public, detailing how funds are being used and the progress of ongoing projects.
7. Adoption of a SPLOST Resolution: Finally, the County adopts a SPLOST resolution, which includes a detailed list of projects and the estimated cost for each. This resolution is then presented to voters for approval.

Through these steps, Union County ensures that the SPLOST is planned in a way that aligns with the community’s needs and priorities, supporting a robust and sustainable growth for the County.

Yes, the City of Blairsville does receive funding from the Special Purpose Local Option Sales Tax (SPLOST). SPLOST is a financing method for funding capital outlay projects proposed by the county government and participating qualified municipal governments. In Union County, SPLOST funds are collected through a small percentage added to the sales tax on all eligible purchases within the county.

The distribution of SPLOST funds is based on an agreement among the participating entities, which typically include the county and its municipalities. The City of Blairsville, being a significant part of Union County, is included in this agreement and receives a portion of the SPLOST revenue. These funds are earmarked for specific projects that benefit the city, such as infrastructure improvements, facility upgrades, and other capital projects that have been identified and approved as part of the SPLOST program.

Union County currently has an IntergovernmentalAgreement (IGA) with the City of Blairsville, with a negotiated 8.5% of SPLOST collections going to the City of Blairsville after a 1% administration fee.

It's important to note that SPLOST funds must be used for capital projects and cannot be used for operational expenses. This means that while SPLOST can finance the construction or renovation of facilities, it cannot be used for salaries, utility bills, or general operating expenses of the city.

The City of Blairsville, in coordination with Union County, identifies and prioritizes projects that will be funded through SPLOST. These projects are typically outlined in a SPLOST referendum that voters approve. This ensures that the residents have a say in how these funds are utilized and allows for transparent and accountable management of taxpayer money.

No, Union County has not designated any Level One projects. While some of the Union County SPLOST projects have been eligible to be designated as Level One projects, the county did not designate them as such in the ballot question or the IGA documents.

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.

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.

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.

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.

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.

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.

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.

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.

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

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 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.

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.

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.

SPLOST provides significant benefits, such as funding for infrastructure improvements, enhancements to public facilities, and development of community projects. These improvements can lead to a higher quality of life, better public services, and increased property values.

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.

If you are interested in getting involved in the SPLOST program, there are several ways to participate. You can attend public meetings and hearings to voice your opinions and suggestions, join community organizations that advocate for specific projects or initiatives, and stay informed about upcoming SPLOST-related events and opportunities to provide input.

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.

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.

The Special Purpose Local Option Sales Tax (SPLOST) is a program that allows counties to levy an additional sales tax for a specific period of time. The revenue generated from SPLOST is used to fund various projects and initiatives that benefit the community, such as enhancing the overall quality of life, enhancing public safety, and improving public infrastructure.

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.