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Understanding Splost

Understanding Splost

Projects on your 2015 SPLOST

This information is provided by the governments of Spalding County, City of Griffin, 该资料仅供参考,并不以任何方式对一个人应如何在SPLOST全民公决中投票作出推论.

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.

销售税的最终目标是减轻财产纳税人的负担,由于它是一种基于消费税的税,无论是否是斯伯丁县公民,每个人都要缴纳税款.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.

这项税收的收益由乔治亚州税务局征收,并由该机构根据县政府和每个县内的城市商定的百分比支付. 所征收税款的百分之一支付给国库的普通基金,用于支付本计划的管理费用,另外百分之一支付给征收和报告税款的实体.

The remainder is used as revenue for the general fund and reduces the amount of property tax revenue required to fund the annual budget. 它要求每个财产纳税人的税单上必须显示因收到上一年的销售税收入而减少的县和市的村庄税率以及减少的金额. 所有征收联合销售税和使用税的县和市都必须在每十年一次的人口普查之后重新协商收益的分配证书. 用于分配这些收益和解决县与市之间冲突的标准由州法律规定,如果县和市未能按照本法的要求重新协商这些证书, the tax then terminates.

In Summary:

  • LOST is approved by the voters and will continue annually, subject to certain provisions.
  • LOST是县政府和市政当局之间的联合税:斯伯丁县的LOST税在斯伯丁县和格里芬市之间分配.
  • 法律要求县政府官员与各市政府官员就实施损失损失进行谈判,并必须在新的人口普查后每十年重新谈判各自将获得的百分比.
  • If a consensus is not reached by all parties in accordance with Georgia Law, then the tax terminates.
  • 分配的损失资金进入了格里芬县和市的一般基金,减少了为这些政府预算提供资金所需的财产税.
  • 每年支付的税单必须显示损失对里程率的影响以及财产纳税人因损失而节省的估计金额.
  • LOST continues so long as all conditions above are met.

Special Purpose Local Option Sales Tax (SPLOST)

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. 这种税由税务局征收,并支付给县政府,它的区别在于它是一种县税,而不是一种县市联合税, 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, 县必须在呼吁全民投票前至少30天召开会议并与市政官员协商,以便考虑城市可能寻求SPLOST资助的任何资本项目. 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. 公民的投入对这一进程至关重要,由与地方政府无关的当地公民和社区领导人组成的SPLOST委员会提供, government-appointed boards or entities that would receive direct benefit from the SPLOST. The SPLOST committee identifies projects needed by the jurisdiction and promotes, 教育和告知社会公众该项目对减少财产税和维持或提高政府服务质量的潜在好处.

As its name implies, 特殊用途是指,SPLOST只能用于在公民投票中明确确定和指定的资本支出项目,并在公民批准时进行投票. These projects by law must fall into the following criteria:

  • For improvements to roads, streets and bridges, including sidewalks and bicycle paths;
  • Projects for the use and benefit of the entire population of the county such as a county courthouse or administration building; civic center; hospital; jail or detention center; libraries or regional solid waste handling facilities/recycling processing facilities or any combination of such projects;
  • A capital outlay project to be operated by a joint authority of the county and one or more municipalities such as a water authority;
  • A capital outlay project consisting of a cultural, recreational or historic facility or a facility that combines these purposes;
  • The retirement of existing general obligation debt of the county, one or more of the cities or any combination thereof, subject to certain criteria;
  • Public safety or airport facilities, or both, or related capital equipment used to operate such facilities such as fire engines, ambulances, airport service equipment and related;
  • For obtaining capital equipment used in the conducting of official elections or referenda;
  • Capital outlay projects consisting of any transportation facility designed to transport people or goods, including but not limited to railroads, port and harbor facilities, mass transit facilities or a combination of;
  • For the use and benefit of the entire county and consisting of a hospital or hospital facility owned by the county or the hospital authority
  • Any combination of two or more of the above projects.

Understanding the SPLOST:

  • SPLOST funding can only be used for capital outlay projects or the retirement of existing general obligation debt.
  • SPLOST projects must be identified and must conform to all conditions of a SPLOST.
  • SPLOST is a county initiative, but may include city projects, subject to a written agreement by all parties;
  • SPLOST can be levied for five years typically, but can extend to six years under certain circumstances.
  • Once all of the conditions are met, the conditions must be spelled out and all capital projects must be on the ballot and presented to the registered voters for approval.
  • SPLOST的有效期为一段指定的时间,必须在其期限结束之前由纳税人投票决定的另一项SPLOST取代,或者终止.
  • 地方政府可以出售一般义务债券来支付项目的直接资本支出成本,并使用SPLOST收益来偿还债券,也可以采用“现收现付”制度或两者结合. Bonding money allows projects to begin almost immediately after a SPLOST term beings but bears interest charges that are paid back over the course of the bond term; unbounded money is received and deposited until such time as the necessary amounts are available to begin an approved project.
  • SPLOST funding pays for capital outlay projects using sales tax monies that otherwise would have to be paid for out of general funds or not funded at all.

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. 

教育特殊目的地方选择销售税(E-SPLOST)这是一种销售税,其结构和征收类似于SPLOST,但由当地教育委员会在选民同意的情况下征收. 教育委员会有权自行决定是否就E-SPLOST进行全民公决,并且只能用于以下资本支出项目:

  • Capital outlay projects for educational purposes, such as facilities and equipment, and;
  • The retirement of existing school system general obligation debt incurred for capital outlay projects, with the requirement that ad valorem property taxes must be reduced by an amount equal to the proceeds applied to debt retirement.

For more information on the E-SPLOST in Spalding County click here.

Spalding County, GA