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

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.

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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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.

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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