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244:' report, examining the way the funds were allocated and attesting to the fact that the system receiving funds managed those funds appropriately. School taxes are not technically considered a SPLOST, but are essentially managed the same way, with referendum dates and lists of projects to be funded being approved by county (and if applicable, city)
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Capital outlay projects are defined as major projects of a permanent, long-lived nature, such as land and structures. Among the projects explicitly included are road, street, bridges, police cars, fire trucks, ambulances and garbage trucks. Georgia law allows counties and municipalities complete
233:(O.C.G.A.) Section 48-8-115. Each SPLOST must define the projects on which the money is to be used, hence the designation of a "special purpose" tax. If enough money is raised before the full term of the tax, it may be ended at the end of an earlier calendar quarter.
523:"2014 Georgia Code :: Title 48 - REVENUE AND TAXATION :: Chapter 8 - SALES AND USE TAXES :: Article 3 - COUNTY SALES AND USE TAXES :: Part 1 - COUNTY SPECIAL PURPOSE LOCAL OPTION SALES TAX"
225:. At that time, if the funds are still needed, it must be voted upon again. All expenditures of SPLOST funds must be in compliance with Article VIII, Section VI, Paragraph IV of the
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that would have also applied to basic necessities like groceries, and would have singled-out MARTA as the only agency that would be blocked from receiving operating funds.
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Cities are normally not allowed to levy sales taxes, they instead share proportionately with their county, according to how much was collected within respective
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While funds cannot be used for most maintenance, SPLOST law explicitly allows the expenditure of funds for maintenance and repair of roads, streets and bridges.
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for any reason, and those who felt that having just half of the projects being improvements to the region's severely-limited
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A SPLOST is not required to exempt groceries (and almost none do), but still cannot be applied to prescriptions.
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campaign that cost eight million dollars, funded mostly by local businesses, and controversially by some
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was still too much, although there is no other funding for expanding transit options while the
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needs in July 2012. This also does not count against the 3% cap on SPLOST/LOST/HOST taxes.
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region, where it failed by a wide margin of 37% to 63% overall, and failed in each of the
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for putting so much more toward roads that will simply fill up again, as well as by the
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572:"A penny saved: Georgia’s ambitious infrastructure plans go down in flames"
368:, and failed in nine of the 12 regions across the state. This includes the
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221:. A SPLOST only lasts five years, and always begins and ends with a full
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503:(Press release). Association County Commissioners of Georgia. March 2011
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and county SPLOSTs already go toward roads. It was also opposed by the
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for projects for the next two years instead of the typical 10% to 15%.
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498:"Special Purpose Local Option Sales Tax: A Guide for County Officials"
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The state has been divided into twelve regions, which each voted on a
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exempted), with the counties allowed to add up to 2% more for SPLOST.
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discretion over the types of projects selected for SPLOST funding.
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said there will be no re-vote, and no increase in the taxes on
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in the other nine regions will now be required to put up 30%
592:"For Transit Relief, Congested Atlanta Ponders a Penny Tax"
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Voters approve $ 3.2 billion worth of educational funding
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The three regions which voted for the tax are all in
360:referendum was held on July 31 after well-attended
46:. Unsourced material may be challenged and removed.
325:sales tax is separate and not considered a SPLOST.
248:instead of county commissions and city councils.
302:charges a city sales tax of 1% to separate and
445:. Still causing controversy is the fact that
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257:One SPLOST (1%) may be used to increase the
544:"Why 3 Georgia regions voted for T-SPLOST"
213:, and voted up or down by residents in a
106:Learn how and when to remove this message
55:"Special-purpose local-option sales tax"
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295:and won the right to take over the tax.
240:are required to provide an independent
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120:special-purpose local-option sales tax
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217:, usually during the next scheduled
209:, usually with the agreement of its
126:) is a financing method for funding
44:adding citations to reliable sources
633:Local taxation in the United States
231:Official Code of Georgia Annotated
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269:, or homestead-option sales tax).
643:Politics of Georgia (U.S. state)
628:Taxation in Georgia (U.S. state)
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548:The Atlanta Journal-Constitution
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382:community improvement districts
31:needs additional citations for
287:had its own tax. The county (
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386:those who are against any tax
384:. It was largely opposed by
350:Transportation Investment Act
318:(municipal-option sales tax).
586:Atlanta Journal-Constitution
612:Georgia (U.S. state) portal
542:Chapman, Dan (2012-08-03).
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321:Like the sewer tax, the
205:A SPLOST is passed by a
138:. It is an optional 1%
174:Capital outlay projects
341:Transportation SPLOST
281:unincorporated areas
265:(sometimes called a
227:Georgia Constitution
40:improve this article
473:. Augustaga Georgia
259:homestead exemption
146:for the purpose of
596:The New York Times
345:Authorized by the
200:prescription drugs
164:operating expenses
207:county commission
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471:"What is SPLOST"
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51:Find sources:
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29:This article
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588:, 2011 Nov 8
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578:, 2012 Aug 4
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551:. Retrieved
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526:. Retrieved
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505:. Retrieved
477:November 13,
475:. Retrieved
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437:, including
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374:ten counties
366:early voting
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312:storm drains
298:Since 2004,
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38:Please help
33:verification
30:
638:Sales taxes
416:Nathan Deal
398:Sierra Club
378:advertising
352:, the 2012
277:city limits
242:accountants
168:maintenance
96:August 2012
622:Categories
528:2015-09-14
457:References
215:referendum
170:projects.
132:U.S. state
66:newspapers
553:August 6,
507:August 5,
289:Whitfield
196:groceries
192:sales tax
186:Procedure
140:sales tax
439:Columbus
428:user fee
420:gasoline
413:Governor
358:T-SPLOST
306:its old
219:election
166:or most
443:Augusta
424:traffic
411:Former
394:gas tax
354:TSPLOST
330:TSPLOST
300:Atlanta
156:schools
148:funding
136:Georgia
80:scholar
308:sewers
304:repair
285:Dalton
229:, and
144:county
124:SPLOST
82:
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501:(PDF)
402:NAACP
323:MARTA
160:roads
152:parks
87:JSTOR
73:books
555:2012
509:2012
479:2013
441:and
364:and
347:2010
332:for
316:MOST
310:and
293:sued
279:and
267:HOST
261:for
198:and
59:news
430:).
426:(a
356:or
134:of
42:by
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