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 AdditionCost
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 AdditionCost
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 AdditionCost
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 AdditionCost
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


SPLOST VIII Information (PDF)