Frequently Asked Questions

SPLOST stands for Special Purpose Local Option Sales Tax. It's a voter-approved 1% sales tax dedicated exclusively to funding capital improvement projects in Union County. Unlike property taxes, SPLOST is paid by everyone who makes purchases in the county—including visitors, tourists, and seasonal residents—making it one of the fairest ways to fund infrastructure improvements.

Yes. SPLOST requires voter approval through a local referendum before it can be implemented. The county must prepare and publicly share specific projects that will be funded before the vote takes place, giving voters full transparency on how their tax dollars will be used.

Yes, SPLOST is widely used across Georgia. In 2023, 155 of 159 counties in Georgia had an active SPLOST program. This widespread adoption demonstrates that communities across the state have found SPLOST to be an effective and fair way to fund local infrastructure improvements.

SPLOST funds capital improvement projects including: roads, bridges, and infrastructure; public safety facilities like fire stations; emergency vehicles and equipment; parks, trails, and recreational facilities; community centers and senior centers; water and sewer system improvements; and environmental protection projects. SPLOST cannot be used for operating expenses or salaries—only capital investments.

The total sales tax in Union County is 7%, divided as follows: State Sales Tax (4%) goes to the State of Georgia; Local Option Sales Tax/LOST (1%) provides property tax relief; Education SPLOST/E-SPLOST (1%) funds school capital projects; and SPLOST (1%) funds county capital improvement projects.

Union County's SPLOST generates a monthly average of $617,892, which totals just over $7.4M+ annually. Additionally, the county has leveraged SPLOST funds to secure $3.5M+ in matching funds from state and federal grants, effectively multiplying the impact of local tax dollars.

Yes, certain items are exempt from SPLOST, consistent with Georgia's state sales tax policies. This includes prescription medications and grocery food products. These exemptions help ensure that essential necessities remain affordable for all residents.

Yes. The City of Blairsville receives a portion of SPLOST revenue through an Intergovernmental Agreement. After the state retains a 1% administrative fee, 8.5% of the remaining funds go to Blairsville, with the remaining 91.5% going to Union County projects. This distribution is based on population and service area.

If SPLOST revenue exceeds initial projections, the excess funds must still be used for the purposes specified in the referendum—either for the listed projects or other approved capital projects within the referendum's scope. This ensures that all revenue is used for its intended purpose and cannot be diverted elsewhere.

Unlike some other local option sales taxes (like ELOST and TSPLOST), SPLOST has no predetermined maximum collection amount. The tax continues to be collected until either all specified projects are completed or the approved duration ends, whichever comes first.

SPLOST project selection involves multiple steps: gathering community input through public meetings and surveys; reviewing departmental proposals and needs assessments; conducting feasibility analysis for each proposed project; prioritizing based on urgency, impact, and available funding; legal review to ensure compliance with SPLOST requirements; drafting the ballot with specific project descriptions; and public education before the referendum.

SPLOST cannot directly fund EMS operations or personnel (which are operating expenses). However, SPLOST can support capital projects within the Emergency Management Agency, including infrastructure improvements to EMS facilities and the purchase of emergency vehicles and equipment.

Yes, Union County prioritizes projects based on urgency and community need. Tier One projects are those deemed most critical and are typically addressed first. Project prioritization is determined during the planning process before the referendum, ensuring voters know which projects will be completed first.

Planning for subsequent SPLOST programs typically begins 12-18 months before the current program ends. This involves assessing completed projects, evaluating ongoing community needs, gathering public input on priorities, and preparing a new project list for voter consideration. This ensures continuity of capital improvements without gaps between SPLOST programs.

SPLOST funds are collected by retailers as part of the standard sales tax collection process. The Georgia Department of Revenue then distributes the SPLOST portion to Union County, minus a 1% state administrative fee. By law, SPLOST funds must be kept in a separate account from the general fund to ensure they are used only for designated projects.

Each serves a different purpose: SPLOST (Special Purpose Local Option Sales Tax) funds general capital projects like roads, buildings, and equipment for 5-6 years. ELOST (Education Local Option Sales Tax) funds school capital projects exclusively. LOST (Local Option Sales Tax) is ongoing and used to reduce property taxes. TSPLOST (Transportation SPLOST) is limited to transportation-specific projects like roads and transit.

Multiple safeguards ensure proper use of SPLOST funds: funds must be kept separate from the general fund; regular independent audits verify proper use; annual public reports detail spending; oversight committees monitor projects; and all expenditures must match voter-approved purposes. Misuse of SPLOST funds is a violation of state law.

SPLOST programs typically run for 5-6 years, depending on state law and the specific referendum. The tax has a built-in sunset clause—it automatically expires at the end of its term unless voters approve a new referendum to renew it. This prevents indefinite taxation without ongoing public consent.

If voters reject a SPLOST referendum: planned capital improvement projects cannot proceed; roads remain unrepaired, equipment goes unreplaced, and facilities aren't built; the county must explore alternative funding options (typically property tax increases or bonds that burden only property owners); and the county can propose a new referendum at a later date with potentially revised priorities.

Realistically, the need for capital improvements is ongoing. Infrastructure requires regular maintenance and replacement; communities grow and need new facilities; technology and safety standards evolve; and natural disasters can create unexpected needs. SPLOST provides a fair, voter-controlled way to address these continuing requirements.

Union County provides multiple ways to stay informed: this website with project updates and videos; official county news releases and social media; public meetings and town halls; email newsletters for subscribers; annual reports detailing SPLOST expenditures; and direct communication with county representatives.

Residents can influence SPLOST priorities by: attending public meetings during the planning process; participating in community surveys; contacting county commissioners directly; speaking during public comment periods; joining community organizations that work with county government; and voting in SPLOST referendums.

SPLOST creates a positive cycle for local businesses: improved infrastructure (roads, utilities) makes the county more attractive; better public facilities draw visitors and new residents; businesses collect the additional 1% sales tax but don't bear the cost themselves; and enhanced quality of life helps attract and retain employees.

For detailed information about Georgia's SPLOST law, the Association of County Commissioners of Georgia (ACCG) offers a comprehensive 71-page SPLOST guide. You can also explore this website, contact Union County directly, or attend public meetings to learn more about local SPLOST projects.