A special-purpose local-option sales tax (SPLOST) is a financing method for funding capital outlay projects in the U.S. state of Georgia. It is an optional 1% sales tax levied by any county for the purpose of funding the building of parks, schools, roads, and other public facilities.
2. FACTS
The Transportation Investment Act was signed into law in June 2010, putting the future of Georgia's
transportation in the voters’ hands.
Georgians voted on the tax in the 2012 primary elections and this passed in Liberty County but not the
region making us ineligible for the TSPLOST.
With the adoption of the TSPLOST our local governments will choose projects to invest in such as a “pot
hole posse”, multi-use paths, local road improvements or other transportation projects.
To provide another transportation funding option, the Georgia General Assembly passed a Single
County TSPLOST in 2015. The Single County TSPLOST allows individual counties that are not part of a
regional effort to levy a sales tax solely dedicated for transportation purposes.
For Liberty County this means millions raised in transportation funding over the course of the 5-year
cycle.
3. WHAT IS TSPLOST
Allows our county to implement a 1% sales tax to fund transportation improvements
TSPLOST is a Transportation Special Purpose Local Option Sales Tax that can only be used for roads,
bridges, airports, safety improvements, transit, maintenance and operations.
4. TSPLOST & OTHER TAXES
Does TSPLOST impact property taxes?
No. A TSPLOST is a consumption tax, not a property tax. It is charged on goods purchased in Liberty County,
regardless of where the purchaser resides. A primary goal for the TSPLOST is to maintain the current millage rate
and prevent it from increasing
How will TSPLOST impact sales tax on new vehicle purchases?
T-SPLOST will not have any impact on purchases of new vehicles or automobiles. The Georgia General Assembly
adopted the Title Ad Valorem Tax (TAVT) in 2012 and it took effect on March 1, 2013. As a result of the new state
law, purchasers of new vehicles now pay a one-time tax that is imposed on the fair market value of the vehicle at
the time of sale. The rate of tax, currently at 7%, is set by the Commissioner of the Georgia Department of
Revenue. The TAVT rate on new vehicles will be the same throughout the state of Georgia.
5. LOCAL TSPLOST TIMELINE
Official meetings begin in March
May 2019-project list developed
June 2019-finalize project list & draft intergovernmental agreements
August 2019-adoption of agreements by local government
September 2019-resolution of election to be adopted by BOC
October-November 2019-publication of notice of election
March 2020-election