Image by Athens Politics Nerd
Establishing the SPLOST
The Georgia State Legislature enacted the County Special Purpose Local Option Sales Tax in 1985. This allowed for local governments to implement an optional 1% sales tax on all goods that are subject to the state sales tax. Essentially, for every dollar spent on an item subject to the tax, one penny goes toward SPLOST. Revenue generated by this small tax goes toward public works projects and infrastructure improvements that are not funded by property taxes. SPLOST funds are funneled into cultural, recreational, and historical capital outlay projects, as well as fire and police stations and vehicles.
Implementing the SPLOST and projects first begins with the call for a SPLOST referendum by the county election superintendent. Following this, all of the municipalities within the county must meet and discuss the possible projects. Once the list of proposed projects has been compiled by the board of commissioners, the board must adopt a resolution that calls for the implementation of a tax. The resolution must include a list of all projects to be funded, listed with their estimated cost, and the time period that the tax will be implemented. Finally, once this resolution is adopted, the county voters must approve the resolution calling for the tax through a simple majority referendum.
What is taxed?
Everything that is subject to the state sales tax is included in the SPLOST. However, this sales tax also applies to food, non-alcoholic beverages, and motor fuels, which are not subject to the state sales tax.
Local Benefits
A 1% sales tax is considered a simple and fair solution, benefiting local communities without harming taxpayers. Essentially, SPLOST relieves pressure from local residents and property owners in Athens. Athens-Clarke County also exhibits a high volume of visitors whose purchases are subject to the sales tax, providing further relief for local taxpayers.
SPLOST Projects
Earlier SPLOST projects are now an essential part of Athens-Clarke County. Thanks to SPLOST funding, many Parks and recreational facilities have been renovated to ensure Athens recreational infrastructure is sound. Walker Park, a 113-acre park with walking and biking trails, sports fields, a playground, and picnic shelters, was financed by the SPLOST and completed in 2013. Public infrastructure projects such as The Athens Courthouse parking deck have been financed by SPLOST, along with improvements to the Athens Regional Library and storm drainage systems. SPLOST also finances improvements to roads and bridges, including the construction of Epps Bridge Parkway, which connects Athens to State Route 316. Public safety equipment and administrative facilities are also financed by this tax.
The most recent SPLOST project list, approved in 2020, can be found here. The Classic Center Arena Project, which will create a new 5,000-seat assembly space for the public, is expected to generate $33 million in revenue per year, stimulating the Athens economy and providing new jobs. There are a total of 37 projects, including the Animal Shelter Improvements Project, the East Side Public Library Project, and the Airport Capital Improvements Project, all with varying budgets. The 2020 SPLOSt is also moving in the direction of sustainability, taking financial steps towards using 100% renewable energy.
Association County Commissioners of Georgia. 2016. “Special Purpose Local Option Sales Tax: A Guide for County Officials.” ACCG. Accessed October 24, 2023. https://www.accg.org/library/legal/SPLOST%202016.pdf
Athens-Clarke County Unified Government. “SPLOST: Athens-Clarke County, GA – Official Website.” SPLOST | Athens-Clarke County, GA – Official Website, 2020. https://www.accgov.com/946/SPLOST.
Athens-Clarke County Unified Government. “Projects 1-15: Athens-Clarke County, GA – Official Website.” Projects 1-15 | Athens-Clarke County, GA – Official Website. Accessed October 25, 2023. https://www.accgov.com/2159/Projects-1-15#3.
Dowd, Chris. 2019. “SPLOST 2020 Passes.” Athens Politics Nerd. Accessed October 24, 2023. https://athenspoliticsnerd.com/splost-2020-passes/.
