Infrastructure

When planning for the next Special Purpose Local Option Sales Tax (SPLOST) in Union County, a comprehensive and community-oriented approach is adopted. The process involves several key steps:

1. Community Engagement and Feedback: Union County actively seeks input from residents, business owners, and community groups to understand their needs and priorities. This could involve public meetings, surveys, and outreach programs.
2. Assessment of Needs: The County assesses the current infrastructure, facilities, and services to identify areas that need improvement, expansion, or new development. This includes evaluating roads, public safety facilities, parks, and community centers.
3. Prioritization of Projects: Based on community feedback and needs assessment, the County prioritizes projects. This prioritization considers factors like urgency, impact on community welfare, cost-effectiveness, and long-term benefits.
4. Budget Planning and Financial Analysis: The County conducts a detailed financial analysis to estimate the cost of proposed projects and the expected revenue from SPLOST. This step ensures fiscal responsibility and effective allocation of resources.
5. Collaboration with Local Entities: Union County collaborates with local municipalities, schools, and other governmental entities to align SPLOST projects with broader community goals.
6. Transparency and Accountability: The County commits to transparency throughout the SPLOST planning process. Regular updates and reports are provided to the public, detailing how funds are being used and the progress of ongoing projects.
7. Adoption of a SPLOST Resolution: Finally, the County adopts a SPLOST resolution, which includes a detailed list of projects and the estimated cost for each. This resolution is then presented to voters for approval.

Through these steps, Union County ensures that the SPLOST is planned in a way that aligns with the community’s needs and priorities, supporting a robust and sustainable growth for the County.

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.

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.

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.

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.