Privacy Policy for the Union County SPLOST Website

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 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.

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.

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.