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.
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:. Spalding County, GA. These taxes are collected in addition to the 4 percent statewide sales tax collected by the Georgia Department of Revenue. The maximum tax allowed by law is 9 percent and Peach County currently collects 7 percent. 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 including those who are not Peach County residents who spend money in Peach County.
The law allows a region to implement a one percent regional sales tax over a year period to fund transportation improvements. 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 Peach County citizen or not. This tax is a joint county and municipal local option sales tax. 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. 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.
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