SPLOST Law

About the Law
The Special Local Option Sales Tax (SPLOST) provides capital-investing funding for infrastructure. The SPLOST law, enacted by Georgia legislators in 1985, authorizes a county tax of 1% on items subject to the state sales tax for funding capital projects. It is neither a municipal tax, nor a joint county-municipal tax such as the regular Local Option Sales Tax (LOST).

SPLOST revenue must be used for specific capital outlays (operations and maintenance expenditures are not authorized) such as courthouses, jails, roads, and bridges. Projects financed by SPLOST are intended to benefit the county as a whole, either standing alone or in combination with other county capital outlay projects or municipal capital outlay projects.
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Approved SPLOST Referendums
Hall County voters have approved 7 SPLOST referendums.

SPLOST I
SPLOST I was approved in July 1985 and passed by a 53.1% margin. The lifespan of 30 months generated total revenues of $25 million for road, street and bridge improvements.

SPLOST II
SPLOST II was approved in March 1988 and passed by a 52.4% margin with 57.3% voter turnout. The lifespan of 33 months generated total revenues of $35 million for a detention center, civic center, Chicopee Woods and Elachee, and a Farmers Market.

SPLOST III
SPLOST III was approved in November 1994, passed by a 57.3% margin with 62.1% voter turnout. The lifespan of 60 months generated total revenues of $78.2 million for Hall County Courthouse expansion, Health Department, water and wastewater projects and landfills.

SPLOST IV
SPLOST IV, approved in March 1999, passed by a 66.0% margin with 9.2% voter turnout. The lifespan of 60 months generated total revenues of $117.6 million for road, sewer and water projects, parks and recreation expansion, fire and emergency services stations and municipal projects.

SPLOST V
SPLOST V, approved by voters in March 2004, passed by a 73% margin with 27.5% voter turnout. The lifespan of 60 months generated total revenues of $139.7 million for capital investment in local infrastructure.

Improvement or Addition
Cost
 Road and Street Improvements
 $37.9 million
 Recreational Facilities
 $8.5 million
 New Detention Center
 $54 million
 Fire Services Projects
 $3.9 million
 800 MHz Radio System
 $15.7 million
 Landfill Improvement
 $7 million
 South Hall Library
 $3.6 million
 Municipal Projects
 $9.1 million

SPLOST VI

SPLOST VI was approved by voters in March 2009, passed by a 62% margin with 9.3% voter turnout. The lifespan of 72 months generated total revenues of $157 million for capital investment in local infrastructure.
Improvement or Addition
Cost
 Public Works
 $47.07 million
 Water and Sewer
 $32.51 million
 Building Construction
 $15.9 million
 Parks and Leisure
 $14.17 million
 Courthouse and Administration
$11.5 million
 Fire and Emergency Medical Services
 $2.7 million
 Municipal Projects
 $28.1 million

SPLOST VII
SPLOST VII was approved by voters in March 2015, passed by a 63% margin with 6.5% voter turnout. The lifespan of 60 months is expected to generate total revenues of $158 million for capital investment in local infrastructure.
                  Improvement or Addition                                                      Cost
 Countywide Tier II $22.9 million 
 Road Improvement Projects  $46.65 million
 Water/Sewer System Projects  $21.8 million
 Solid Waste/Landfill  $3.25 million
 Building Renovation/Capital Improvements  $3.85 million
 IT Infrastructure  $2 million
 Parks & Leisure Projects  $4.9 million
 Public Safety/Sheriff  $2.785 million
 Fire Department Projects  $12.4 million
 Municipal Projects $37.4 million