SPLOST VI Proposed Projects Information (PDF)

SPLOST provides capital-investment 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 via 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.

Much of SPLOST revenue comes from out-of-county residents

Hall County collects an average of $20 to $24 million annually in SPLOST revenue. As much as 40% of Hall County's SPLOST revenue comes from out-of-county residents, based on the following statistics:

• The Georgia Department of Industry, Trade and Tourism reported that tourism spending in 2003 in Hall County amounted to $180 million, and generated $5.44 million in local taxes, or approximately 25% of local sales tax collections.
• Census 2000 found that approximately 25% of those working in Hall County are not residents of Hall. This large and daily influx of workers accounts for, conservatively, some 15% of SPLOST revenue.
• Tourism spending produces more than 2,400 jobs in Hall County, with a payroll of over $45 million.

• SPLOST I, approved in July 1985, passed by a 53.1% margin. The lifespan of 30 months generated total revenues of $25 million for road, street & bridge improvements.
• SPLOST II, approved in March 1988, 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, Farmers Market.
• SPLOST III, 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 Courthouse expansion, health department, water and wastewater projects and landfills.
• 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, approved by voters in March 2004, passed by a 73% margin with 27.5% voter turnout. The lifespan of 60 months generated total revenues estimated at $146 million for capital investment in local infrastructure:

	- Road & street improvements:	$40.3 million
	- Water & sewer system projects:	$1 million
	- Recreational facilities:	$54 million
	- New detention center:	$54 million
	- New fire stations:	$5.2 million
	- 800 MHz radio system:	$16 million
	- Landfill improvement:	$8.5 million
	- Library:	$4 million
	- Municipal projects:	$9.5 million

SPLOST VI Supports Vision 2030's 15 Big Ideas

The County and cities along with the Chamber of Commerce and Vision 2030 and other groups of citizens have worked to develop a project list which meets the needs of the local government and the desires of the community. Eight of the fifteen big ideas expressed in the Vision 2030 process are funded within SPLOST VI.

1. Downtown Hotel & Conference Center:
   Gainesville has included funding to make way for a new downtown hotel and conference center by relocating their Public Safety Building and Fire Station #1 to a new location in the midtown area.
2. Culture of Wellness:
   The County is investing $21 million in parks to help support the concept of cultural wellness through recreation.
3. Post Office Relocation:
   SPLOST VI contains partial funding for the relocation of the Green Street Post Office.
4. Green Space Initiative:
   Vision 2030 supports parks, green space and connectivity between major park facilities. SPLOST VI funds the second phase Central Hall Multi-purpose Trail. Construct of the 1st phase should begin this year. The trail that begins at Palmour Drive near the Gainesville Airport extends through Chicopee Woods past Gainesville State College through the Mundy Mill development to McEver road.
5. Healthcare Center of North Georgia:
   The priority of Northeast Georgia Medical Center and the County is to fund roads and sewer utilities needed for the medical center expansion in South Hall County.
6. Visitors Center:
   A new Visitors Center is to be placed at the intersection of I-985 and Mundy Mill Road at Exit 16.
7. Gainesville By-pass:
   The Sardis Road Connector between Dawsonville Highway to Thompson Bridge Road is included. This is the first major leg of the by-pass.
8. The Community of Towns:
   Downtown streetscapes, parks and sidewalks have been included in all of the municipal allocations. Downtown and Midtown redevelopment is a major component of SPLOST VI. In addition the County has included the rehabilitation of the historic courthouse.