The SPLOST Program

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The SPLOST Program

Short for "Special Purpose Local Option Sales Tax," the SPLOST law was enacted in 1985 at the request of ACCG. SPLOST is a special county sales tax of 1% on items within Colquitt County subject to the State of Georgia sales and use tax law. Georgia law, O.C.G.A. section 48-8, allows local jurisdictions as of July 1, 1985, to use SPLOST proceeds for capital improvement projects that would otherwise be paid for with General Fund or property tax revenues. SPLOST can only be initiated by the Board of Commissioners [O.C.G.A. section 48-8-110 and Op. Attotney General U85-24].

The 2013 SPLOST started on January 1, 2013 and will expire on December 31, 2018.

SPLOST Reports

   FY 15 SPLOST Report
   FY 14 SPLOST Report
   FY 13 SPLOST Report
   FY 12 SPLOST Report
   FY 11 SPLOST Report
   FY 10 SPLOST Report

Click here to learn more about the 2013 SPLOST projects.

Frequently Asked Questions

What capital outlay projects can be included in a SPLOST referendum?
Capital outlay projects allowed in SPLOST referendums are major projects which are of a permanent, long-lived nature, such as land and structures. They are expenditures that would be properly chargeable to a capital asset account as distinguished from current expenditures and ordinary maintenance expenses. The term includes without limitation roads, streets, bridges, police cares, fire trucks, ambilances, garbage trucks, and other major equipment [O.C.G.A. section 48-8-110].

Can a county or municipality change its mind and not fund one or more of the SPLOST projects despite voter approval in a referendum?
No. In a 1992 decision, the Georgia Supreme Court [Dickey v. Storey, 262 Ga. 452 (1992), ruled that the governing authority was obliged to use proceeds from the SPLOST tax for the projects approved in the SPLOST referendum.

In case of a "shortfall" of SPLOST funds to pay for projects, what happens?
The approved projects could be scaled back, but not abandoned. A local government must make up any shortfall from their general fund or other funding sources.

Can SPLOST funds be used to construct projects for local charities or other non-profit organizations?
No. The gratuities clause of the Georgia Constitution bars local governments from using SPLOST or any other public funds to fund outlay projects for non-public entities. This restriction applies to for-profit organizations as well as not-for-profit organizations, including charitable organizations [Ga. Const. 1983, art. IX, section II, par. VIII].

Can SPLOST projects be financed?
Yes. SPLOST projects can be financed by borrowing funds from the local geovernment's General Fund, borrowing from the State, utilizing general obligation bonds, utilizing revenue bonds though intergovernmental agreements, and lease-purchase agreements.