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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.
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 generated total revenues of $166 million for capital investment in local infrastructure.
Improvement or Addition | Cost |
---|---|
Countywide Tier II | $22.9 million |
Road Improvement Projects | $48.7 million |
Water/Sewer System Projects | $22.8 million |
Solid Waste/Landfill | $3.25 million |
Building Renovation/Capital Improvements | $3.9 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 | $39.6 million |
SPLOST VIII
SPLOST VIII was approved by voters in November 2019, passed by a 70% margin with 5.25% voter turnout. The lifespan of 72 months is expected to generate total revenues of $216.96 million for capital investment in local infrastucture.
Improvement or Addition | Cost |
---|---|
Countywide Tier II | $35.9 million |
Road Improvement Projects | $73.6 million |
Water/Sewer System Projects | $24.7 million |
Fire Services | $7 million |
Parks & Leisure Projects | $6 million |
Public Safety/Sheriff | $6 million |
Building Renovations/Improvements | $6 million |
Technology | $3 million |
Municipal Allocations | $54.7 million |
Contact Us
-
Wesley Geddings
Financial Services Director
Email Wesley
Physical Address2875 Browns Bridge Road
Gainesville, GA 30504-5635
Mailing Address
P.O. Drawer 1435
Gainesville, GA 30503
Phone: 770-535-8270
Fax: 770-531-6711