If SPLOST revenue exceeds projections, the excess funds must still be used for the specified projects. If all projects are completed and funds remain, they may be used for other capital projects as long as they fall within the scope of the original SPLOST referendum.

Yes, the City of Blairsville does receive funding from the Special Purpose Local Option Sales Tax (SPLOST). SPLOST is a financing method for funding capital outlay projects proposed by the county government and participating qualified municipal governments. In Union County, SPLOST funds are collected through a small percentage added to the sales tax on all eligible purchases within the county.

The distribution of SPLOST funds is based on an agreement among the participating entities, which typically include the county and its municipalities. The City of Blairsville, being a significant part of Union County, is included in this agreement and receives a portion of the SPLOST revenue. These funds are earmarked for specific projects that benefit the city, such as infrastructure improvements, facility upgrades, and other capital projects that have been identified and approved as part of the SPLOST program.

Union County currently has an IntergovernmentalAgreement (IGA) with the City of Blairsville, with a negotiated 8.5% of SPLOST collections going to the City of Blairsville after a 1% administration fee.

It's important to note that SPLOST funds must be used for capital projects and cannot be used for operational expenses. This means that while SPLOST can finance the construction or renovation of facilities, it cannot be used for salaries, utility bills, or general operating expenses of the city.

The City of Blairsville, in coordination with Union County, identifies and prioritizes projects that will be funded through SPLOST. These projects are typically outlined in a SPLOST referendum that voters approve. This ensures that the residents have a say in how these funds are utilized and allows for transparent and accountable management of taxpayer money.

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.

The Special Purpose Local Option Sales Tax (SPLOST) is a financing method for funding capital outlay projects in the county. It's important to understand that the need for SPLOST is closely tied to the ongoing development requirements of our community. As Union County continues to grow and evolve, there will always be a need for new infrastructure, improvements, and community enhancements. These can include roads, bridges, public facilities, parks, and emergency services equipment.

While it's conceivable that the specific projects funded by SPLOST may change over time, the fundamental need for a funding source like SPLOST is likely to persist. This is because infrastructure and community needs are continuously evolving. SPLOST allows for these essential projects to be funded without increasing property taxes, making it a vital tool for sustainable community development.

While the specific needs and projects may vary over time, the need for a funding mechanism like SPLOST to support the growth of our community infrastructure is expected to continue as long as our community keeps growing and evolving.

If a Special Purpose Local Option Sales Tax (SPLOST) referendum fails, it means that the proposed sales tax increase has not been approved by the voters of the county. In this scenario, several outcomes can occur:

1. Projects on Hold or Cancelled: The projects or improvements that were to be funded by the SPLOST revenues will likely be put on hold or cancelled. This includes infrastructure projects, public facilities, transportation improvements, and other community development initiatives.
2. Alternative Funding Sources: The county government may need to explore alternative funding sources to finance these projects. This could include reallocating existing budget funds, seeking state or federal grants, or implementing other forms of taxation or revenue generation.
3. Impact on Budget and Services: Without the additional revenue from SPLOST, the county might have to make difficult budgetary decisions. This could potentially lead to reductions in services or delaying improvements to existing infrastructure.
4. Future Referendums: The government may choose to propose a new SPLOST referendum in the future, potentially with revised projects or terms that might be more acceptable to voters.
5. Public Engagement: The failure of a SPLOST referendum often leads to increased public engagement and discussion regarding county priorities and fiscal management. It provides an opportunity for government officials to better understand the needs and concerns of their constituents.
6. Reassessment of Needs and Priorities: The county might reassess its needs and priorities based on the feedback received during the referendum process. This could lead to adjustments in future planning and budgeting processes.

The failure of a SPLOST referendum requires the county to reconsider and adjust its financial and strategic planning to ensure the continued delivery of services and the advancement of community projects.