A Special Purpose Local Option Sales Tax (SPLOST) is a sales tax used to fund capital outlay projects proposed by the county government and municipal governments. A Transportation SPLOST (TSPLOST) is a sales tax where the outlays are intended for transportation purposes only.

No. The code specifically states that the proceeds of this tax are not subject to any balancing of state or federal funds allocated to any of the local governments formulas used by GDOT. The Code also clearly states that the funds raised by TSPLOST shall in no way diminish the percentage of state or federal funds allocated to the Athens-Clarke County and COA. (See O.C.G.A 48-9-269.95 and O.C.G.A 48-8-269.9992)

Since the intergovernmental agreement is executed with Bogart and Winterville, thus allowing the maximum 1% tax, then a minimum of 30% of revenue generated must be used on projects consistent with the Statewide Strategic Transportation Plan (SSTP). The SSTP is a policy document and does not include an exhaustive list of projects. The SSTP outlines a series of statewide priorities and identifies several programs and/or plans which directly support those priorities. 

A handful of key projects are identified in various places throughout the document to illustrate how a program or plan may ultimately result in implementation of a specific project. Because the SSTP identifies a broad range of supportive strategies and programs, many projects will be consistent with the SSTP. For example, projects that would be considered consistent include interchange projects, safety projects, and operational improvement projects. [see O.C.G.A 48-8-269.(c)920(D) and 269.995(b)(2)(D)]

Yes. Also published at www.accgov.com/tsplost, is the Athens-Clarke County TSPLOST - Program Goals, Project Selection Criteria, and Charge to the Advisory Committee that was approved by the Mayor & Commission.

No. The law allows a lot of flexibility in project selection. Additionally, each jurisdiction was responsible for their own public involvement.

Nearly all of funds will go to projects, including funds for Project Engineering and acquisition of Rights of Way. However, there will be money set aside for program management. Program management costs typically are in the range of 3%. Please note that the law does require that 1% be paid to the general fund of the state treasury in order to defray the cost of administration at the state treasury (See O.C.G.A 48-8-269.94 and 269.9991).

Yes, there are six items that are exempt from taxation on the law. (See O.C.G.A 48-8-269):

• (1) The sale or use of any type of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives; 
• (2) The sale or use of jet fuel to or by a qualifying airline at a qualifying airport;
• (3) The sale or use of fuel that is used for propulsion of motor vehicles on the public highways; 
• (4) The sale or use of energy used in the manufacturing or processing of tangible goods primarily for resale;
• (5) The sale or use of motor fuel as defined under paragraph (9) of Code Section 48-9-2 for public mass transit; or 
• (6) The purchase or lease of any motor vehicle pursuant to Code Section 48-5C-1