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.

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.

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 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.

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.