How SPLOST Works
Understanding the Special Purpose Local Option Sales Tax in Union County, Georgia.
What is SPLOST?
The Special Purpose Local Option Sales Tax (SPLOST) is a voter-approved 1% sales tax dedicated exclusively to funding capital improvement projects in Union County. Unlike property taxes that only residents pay, SPLOST is collected from everyone who makes purchases in the county—including visitors, tourists, and seasonal residents.
Because SPLOST is a sales tax, it is collected from anyone making purchases in the county — including visitors, tourists, and seasonal residents — rather than being funded solely through property taxes.
Capital outlay projects funded by SPLOST include roads, bridges, public buildings, parks, fire stations, emergency vehicles, and other long-term infrastructure investments that serve the community for decades.
Union County Sales Tax Breakdown
Total sales tax: 7%
What SPLOST Funds
SPLOST dollars are restricted to capital improvement projects that benefit the entire community.
Infrastructure Development
Roads, bridges, water systems, and public utilities that keep the county running.
Public Safety Enhancements
Fire stations, emergency vehicles, safety equipment, and first responder facilities.
Recreational Facilities
Parks, trails, sports complexes, and community gathering spaces.
Cultural Facilities
Libraries, community centers, senior centers, and civic buildings.
Environmental Projects
Stormwater management, erosion control, and environmental protection.
Equipment & Vehicles
Heavy machinery, emergency vehicles, and specialized county equipment.
The SPLOST Process
From voter approval to project completion, SPLOST follows a transparent, accountable process.
Voter Approval
Before any SPLOST can be collected, it must be approved by a majority of Union County voters through a local referendum. The county government must prepare and publicly share the projects that will be funded before the vote takes place.
Duration
Each SPLOST lasts for a defined period per the intergovernmental agreement — typically 6 years (72 months). Collections stop when the term ends. The tax automatically expires unless renewed by voters, preventing indefinite taxation without ongoing public consent.
Revenue Collection
The 1% tax is collected through existing sales tax mechanisms at the point of sale. Funds are deposited into a separate account from the general fund to ensure they are used only for designated SPLOST projects.
Project Planning and Execution
Projects are prioritized based on urgency and community impact. The county can fund projects outright (pay-as-you-go) or use SPLOST revenue to service debt, allowing projects to begin immediately rather than waiting for full funding.
Audits and Reporting
Regular audits verify proper use of SPLOST funds. Annual public reports maintain transparency. Union County provides ongoing updates through this website and public meetings.
Legal Framework & Safeguards
Georgia law provides strong protections to ensure SPLOST funds are used properly.
Fund Segregation
SPLOST revenues must be kept in a separate account from the general fund. This ensures funds can only be spent on voter-approved projects—not diverted to other uses.
Audits & Reporting
Regular independent audits verify proper use of funds. Annual public reports detail how every dollar was spent, maintaining full transparency with taxpayers.
Defined Duration
SPLOST collections last for a defined period — typically 72 months — per the intergovernmental agreement. When the term ends, the tax expires unless voters approve a new referendum.
How SPLOST Compares
Georgia has several local option sales taxes. Here's how they differ.
| Tax Type | Purpose | Duration | Rate |
|---|---|---|---|
| SPLOST | County capital projects (roads, buildings, equipment) | 6 years (72 months) | 1% |
| E-SPLOST | School capital projects (buildings, buses, technology) | 5 years | 1% |
| LOST | Property tax relief and general local government | Ongoing | 1% |
| TSPLOST | Transportation projects only | 5 years | Up to 1% |
152 of 159 Georgia counties use SPLOST to fund local improvements.
How SPLOST Revenue Is Used
Georgia law restricts SPLOST funds to capital improvement projects.
Capital Projects
SPLOST funds are primarily used for capital outlay projects — buildings, roads, bridges, equipment, and other long-term infrastructure investments.
Who Pays
SPLOST is collected as a 1% sales tax from all purchases made in the county, including those by residents, visitors, tourists, and seasonal residents.
Grant Matching
SPLOST funds may be used as the local match required by state and federal grant programs, which is how some projects receive additional outside funding.
Automatic Expiration
Each SPLOST period has a fixed term set by state law. When the term ends, the tax expires unless voters approve a new referendum.
How Funds Are Distributed
SPLOST revenue is shared between Union County and the City of Blairsville.
Distribution based on population and service area. The state retains a 1% administrative fee.
Learn More
Additional resources about SPLOST and local government finance.
SPLOST-Funded Projects
View the capital improvement projects funded by SPLOST in Union County.