For the latest details, please visit the Griffin-Spalding Tornado Relief page
All Spalding County Government Offices will be closed Monday, May 29, 2023, in observance of the Memorial Day Holiday.
For the latest details, please visit the Griffin-Spalding Tornado Relief page
All Spalding County Government Offices will be closed Monday, May 29, 2023, in observance of the Memorial Day Holiday.
This information is provided by the governments of Spalding County, City of Griffin, Orchard Hill and Sunny Side it is for information purposes only and does not in any way make inferences as to how a person should vote in the SPLOST referendum.
In order to understand SPLOST is it important to understand the other tax forms in this category:
Local Option Sales Tax are the taxes levied on the sale of goods and services within Spalding County.
There are currently three (3) types of local option sales tax and each one is different in the way it is approved and what it can be used for.
The ultimate goal in a sales tax is to relieve some of the burden on property taxpayers and by virtue of it being a consumption based tax everyone contributes to the tax whether they are a Spalding County citizen or not.Spalding County has a history in the use of two of these taxes: The Local Option Sales Tax (LOST) and the Special Purpose Local Option Sales Tax (SPLOST). The third is set aside strictly for the Board of Education, the Educational Special Purpose Local Option Sales Tax (E-SPLOST) and is used for purposes defined by the Griffin-Spalding Board of Education.
Local Option Sales Tax (LOST) is a major form of revenue for many counties, including Spalding County. This tax is a joint county and municipal local option sales tax. Subject to voter approval, the sales and use tax of 1% may be imposed on the purchase, sale, rental, storage, use or consumption of tangible personal property and related services.
Proceeds from this tax are collected by the Georgia Department of Revenue and disbursed by that agency based on the percentages negotiated by the county government and the cities within each county. One percent of the amount collected is paid into the general fund of the State Treasury to defray the cost of administering this program and a percentage is paid to the entity that collects and reports the taxes.
The remainder is used as revenue for the general fund and reduces the amount of property tax revenue required to fund the annual budget. It requires that the tax bill of each property taxpayer must show the reduced county and city millage rate resulting from the receipt of sales tax revenue from the previous year as well as the reduced dollar amount. All counties and municipalities that impose a joint sales and use tax are required to renegotiate the distribution certificate for the proceeds following each decennial census. The criteria to be used in the distribution of such proceeds and for the resolution of conflicts between the county and its municipalities are set by state law and if the county and cities fail to renegotiate such certificates as required by this law, the tax then terminates.
In Summary:
A SPLOST is similar to a LOST in that it imposes a 1% sales tax on the purchase, sale, rental, storage, use or consumption of tangible personal property and related services; beyond that it is very different. The revenues from this tax must be used for capital outlays and the tax is subject to voter approval each time one is levied. This tax is collected by the Department of Revenue and disbursed to the county government and it is distinguished by virtue of being a county tax rather than a joint county-city tax-however, it may be used to fund city projects and often is used for this in counties around Georgia.
As a condition of levying a SPLOST, the county must have a meeting and confer with the city officials at least 30 days before the call for the referendum in order to consider any capital projects for which the cities may seek SPLOST funding. If the county agrees to include a city project(s) in the call for referendum, the county and city must enter into an agreement before the call.
SPLOST cannot typically be levied for more than five years per SPLOST; however, under certain conditions, it can be levied for six years. Prior to a SPLOST referendum, local government officials will identify specific purposes that a SPLOST will be used for. Citizen input is critical to this process and is provided by means of a SPLOST committee made up of local citizens and community leaders not affiliated with the local governments, government-appointed boards or entities that would receive direct benefit from the SPLOST. The SPLOST committee identifies projects needed by the jurisdiction and promotes, educates and informs the community about SPLOST and its potential benefits towards reducing property taxes and maintaining or increasing the quality of government services.
As its name implies, Special Purpose means that a SPLOST can only be used for capital outlay projects specifically identified and named in the referendum and on the ballot when it comes up for citizen approval. These projects by law must fall into the following criteria:
Understanding the SPLOST:
SPLOST Funded Projects in Spalding County:
1997 SPLOST Funded Projects
1997 SPLOST Funds Utilized
1997 Report Cards
1997 SPLOST Parks & Recreation
1997 SPLOST Roads & Facilities2005 SPLOST Funded Projects
2005 SPLOST Funds Utilized
2005 SPLOST Revenues
2005 SPLOST Ballot
2008 SPLOST Funded Projects
2008 SPLOST Funds Utilized
2008 SPLOST Revenues
2008 SPLOST Ballot
Click here to view the 2008 and 2015 SPLOST Projects Photo Gallery.
Educational Special Purpose Local Option Sales Tax (E-SPLOST) this is a sales tax that is structured and collected similarly to SPLOST but is imposed by the Local Board of Education with voter approval. The Board of Education has sole discretion for the calling of a referendum for an E-SPLOST vote and can only be used for the following capital outlay projects:
For more information on the E-SPLOST in Spalding County click here.