What is TSPLOST?
A Transportation Special Purpose Local Option Sales Tax (TSPLOST) is a 1% sales tax collected for a specific program of transportation projects. For a TSPLOST to be enacted, it must be approved by voters in a referendum.
General guidelines for TSPLOST projects are below. See Official Code of Georgia (O.C.G.A) 48-8-260(5) for more details.
- 'Transportation purposes' includes roads, bridges, public transit, rails, airports, buses, and all accompanying infrastructure and services necessary to provide access to these facilities.
- Roads, streets, sidewalks, bicycle paths, and bridge purposes such as:
- acquisition of rights of way;
- renovation and improvement, including resurfacing;
- relocation of utilities;
- improvement of surface-water drainage; and/or
- patching, leveling, milling, widening, shoulder preparation, culvert repair, and other repairs necessary for their preservation.
- Stormwater and drainage capital outlay projects, in conjunction with transportation projects
These transportation projects would otherwise be paid for with General Fund and property tax revenues.
On November 7, 2017, the TSPLOST 2018 program was approved by Athens-Clarke County voters to fund 19 projects related to transportation purposes.
In December 2017, the Mayor and Commission approved the funding allocation and scheduling of the local improvement projects. The planning, design, and construction of the TSPLOST projects are reviewed and approved by the Mayor and Commission at regularly scheduled meetings. Held at City Hall, these commission meetings are open to the public and televised locally on ACTV.
Collections for TSPLOST 2018 are anticipated to be completed by late 2022.
If voters approve a TSPLOST 2023 program on May 24, 2022, sales tax collection will continue at the current rate of 8%.
A group of 22 residents, the TSPLOST 2023 Advisory Committee, is responsible for recommending a list of candidate projects for adoption by the Mayor and Commission to be voted on by citizens.