How SPLOST Works
A democratic approach to local taxation that lets Union County residents directly influence and benefit from specific improvement projects.
What is SPLOST?
The Special Purpose Local Option Sales Tax (SPLOST) is a voter-approved 1% sales tax dedicated exclusively to funding capital improvement projects in Union County. Unlike property taxes that only residents pay, SPLOST is collected from everyone who makes purchases in the county—including visitors, tourists, and seasonal residents.
This makes SPLOST one of the fairest ways to fund infrastructure improvements, as the tax burden is shared by all who use and benefit from county services and facilities.
Capital outlay projects funded by SPLOST include roads, bridges, public buildings, parks, fire stations, emergency vehicles, and other long-term infrastructure investments that serve the community for decades.
Union County Sales Tax Breakdown
Total sales tax: 7%
What SPLOST Funds
SPLOST dollars are restricted to capital improvement projects that benefit the entire community.
Infrastructure Development
Roads, bridges, water systems, and public utilities that keep the county running.
Public Safety Enhancements
Fire stations, emergency vehicles, safety equipment, and first responder facilities.
Recreational Facilities
Parks, trails, sports complexes, and community gathering spaces.
Cultural Facilities
Libraries, community centers, senior centers, and civic buildings.
Environmental Projects
Stormwater management, erosion control, and environmental protection.
Equipment & Vehicles
Heavy machinery, emergency vehicles, and specialized county equipment.
The SPLOST Process
From voter approval to project completion, SPLOST follows a transparent, accountable process.
Voter Approval
Before any SPLOST can be collected, it must be approved by a majority of Union County voters through a local referendum. The county government must prepare and publicly share specific projects that will be funded before the vote takes place.
Duration and Limit
SPLOST is typically capped at 5-6 years depending on state law. The tax automatically expires unless renewed by voters, preventing indefinite taxation without ongoing public consent.
Revenue Collection
The 1% tax is collected through existing sales tax mechanisms at the point of sale. Funds are deposited into a separate account from the general fund to ensure they are used only for designated SPLOST projects.
Project Planning and Execution
Projects are prioritized based on urgency and community impact. The county can fund projects outright (pay-as-you-go) or use SPLOST revenue to service debt, allowing projects to begin immediately rather than waiting for full funding.
Oversight and Accountability
Regular audits verify proper use of SPLOST funds. Annual public reports maintain transparency, and oversight committees ensure projects meet budgets and timelines. Union County provides ongoing updates through this website and public meetings.
Legal Framework & Safeguards
Georgia law provides strong protections to ensure SPLOST funds are used properly.
Fund Segregation
SPLOST revenues must be kept in a separate account from the general fund. This ensures funds can only be spent on voter-approved projects—not diverted to other uses.
Audits & Reporting
Regular independent audits verify proper use of funds. Annual public reports detail how every dollar was spent, maintaining full transparency with taxpayers.
Sunset Clause
SPLOST automatically expires at the end of its term. Without a new voter referendum, the tax ends—preventing indefinite taxation without public consent.
How SPLOST Compares
Georgia has several local option sales taxes. Here's how they differ.
| Tax Type | Purpose | Duration | Rate |
|---|---|---|---|
| SPLOST | County capital projects (roads, buildings, equipment) | 5-6 years | 1% |
| E-SPLOST | School capital projects (buildings, buses, technology) | 5 years | 1% |
| LOST | Property tax relief and general local government | Ongoing | 1% |
| TSPLOST | Transportation projects only | 5 years | Up to 1% |
155 of 159 Georgia counties use SPLOST to fund local improvements.
Economic Benefits
SPLOST investments create lasting value for Union County.
Business Attraction
Quality infrastructure attracts new businesses to Union County, creating jobs and expanding the tax base without raising property taxes.
Property Values
Well-maintained roads, parks, and public facilities support property values throughout the county.
Shared Burden
Visitors, tourists, and seasonal residents contribute to improvements they use—spreading the cost beyond just property owners.
Grant Leverage
SPLOST funds can be used as local match for state and federal grants, multiplying the impact of every dollar collected.
What Happens if SPLOST Doesn't Pass?
Projects Halted
Without SPLOST funding, planned capital improvements cannot proceed. Roads remain unrepaired, equipment goes unreplaced, and facilities aren't built or upgraded.
Alternative Funding Required
The county must explore other funding options—typically property tax increases or bonds—which place the burden entirely on property owners rather than all who use county services.
Lost Revenue Opportunity
Visitors and tourists who would otherwise contribute to improvements through purchases continue to use county infrastructure without helping fund it.
Future Referendum Possible
If a SPLOST referendum fails, the county can propose a new referendum at a later date. However, this delays needed improvements and may require reassessing project priorities.
How Funds Are Distributed
SPLOST revenue is shared between Union County and the City of Blairsville.
Distribution based on population and service area. The state retains a 1% administrative fee.
Learn More
Additional resources about SPLOST and local government finance.
See SPLOST in Action
Explore the projects your SPLOST dollars are funding in Union County.