Privacy Policy for the Union County SPLOST Website

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.

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.

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 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.