Privacy Policy for the Union County SPLOST Website

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.

SPLOST provides significant benefits, such as funding for infrastructure improvements, enhancements to public facilities, and development of community projects. These improvements can lead to a higher quality of life, better public services, and increased property values.

If you are interested in getting involved in the SPLOST program, there are several ways to participate. You can attend public meetings and hearings to voice your opinions and suggestions, join community organizations that advocate for specific projects or initiatives, and stay informed about upcoming SPLOST-related events and opportunities to provide input.

If you're looking to dive deeper into the specifics of the Special Purpose Local Option Sales Tax (SPLOST), a comprehensive resource is readily available through the Association of County Commissioners of Georgia (ACCG). They offer a detailed 71-page SPLOST guide on their website, which is an invaluable tool for understanding the intricacies of Georgia’s SPLOST law as outlined in the Official Code of Georgia Annotated (O.C.G.A.) 48-8. This guide is designed to provide clarity and insight into how SPLOST functions, its impact, and its implementation across various communities in Georgia.

The terms SPLOST, ELOST, LOST, and TSPLOST refer to different types of local option sales taxes in the state of Georgia. Each serves a specific purpose and is used to fund different types of projects or needs within local communities. Here is a breakdown of each:

1. SPLOST (Special Purpose Local Option Sales Tax): This is a financing method for funding capital outlay projects proposed by a county government and municipal governments. Voters in a county must approve SPLOST through a referendum. The tax is collected for a specific period, typically five to six years, to fund specific capital projects like roads, bridges, schools, parks, and other public facilities.

2. ELOST (Education Local Option Sales Tax): Similar to SPLOST, this tax is specifically designated for educational purposes. It is often used to fund school system capital projects, such as building new schools, improving existing facilities, or purchasing new equipment and technology. Like SPLOST, it is implemented for a fixed term and must be approved by voters.

3. LOST (Local Option Sales Tax): This is a general sales tax used primarily to reduce property taxes. Unlike SPLOST and ELOST, which fund specific projects, LOST revenues go into the general fund of the local government and can be used for a variety of needs, including offsetting property taxes.

4. TSPLOST (Transportation Special Purpose Local Option Sales Tax): This is a variation of SPLOST, specifically aimed at funding transportation-related projects. It is used to finance road, bridge, and public transit projects within a county or group of counties. Like SPLOST and ELOST, it is time-limited and requires voter approval.