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1. What is a TSPLOST?

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.

2. What sales tax is currently being collected in Athens-Clarke County? Does the law allow for an additional tax?

Athens-Clarke County currently has several different 1% Sales taxes.

• ESPLOST – Athens-Clarke County School funding – 1% (renewed in November 2016)
• LOST – Property Tax reduction – 1% (does not expire unless negotiation not reached)
• SPLOST – Special Purpose Local Option Sales Tax – 1% (up for renewal March or November 2019)

Based on legislation passed in the 2016 General Assembly, the law now allows for an additional sales tax for transportation. This tax will NOT affect any other local sales and use tax. (See O.C.G.A 48-8-269.991 and 48-8-269.997)

3. How is Athens-Clarke County eligible to have a separate county wide TSPLOST?

New legislation (O.C.G.A. 48-8-261) allows counties that are not in a “Special District” (jurisdictions that already have a MARTA tax) or that is not defined as a “metropolitan county special district” may impose for a limited period of time a transportation special purpose local option sales and use tax (TSPLOST), the proceeds of which shall be used only for transportation purposes.

4. When will TSPLOST sales tax collections start?

The TSPLOST 2018 program was approved by Athens-Clarke County voters on November 7, 2017. Collection will actually begin on the first day of the calendar quarter following an 80-day period after the vote. Sales tax collection will begin in April 2018 as an additional sales tax on the current sales tax. The new TSPLOST sales tax will be 1%, making Athens-Clarke County's total sales tax 8%.

5. Is there a maximum tax rate?

The max rate allowed for Athens-Clarke County is 1.0%. Since both cities of Winterville and Bogart agreed to participate in the program and an Intergovernmental Agreement was executed by the Unified Government of Athens-Clarke County and with both cities, the November 2017 referendum is for a 1% sales tax. If both cities did not agree to participate, then the maximum rate allowed would have been 0.75%.

6. How much money will be raised with a sales tax?

The area of Athens-Clarke County will generate approximately $109.5 million from April 2018 to March 2023 with a 1% TSPLOST.

7. How long will the TSPLOST last?

The collections for the TSPLOST 2018 program would cease on March 31, 2023. It should be noted out that projects do not have to be completed in the five-year window. The vast majority of projects should be complete, or be in the construction phase, during the five-year period.

8. Can the tax be renewed at the end of the five (5) year period?

Yes, the tax can be renewed following the same process. This process can occur while the current tax is still being collected. (See O.C.G.A 48-9-269(c) and O.C.G.A 48-8-269.997(c))

9. How can the money be spent?

Funds can only be spent on “transportation purposes”. (See O.S.G.A 48-8-260(5))

(5) “Transportation purposes” means and includes roads, bridges, public transit, rails, airports, buses, seaports, including without limitation road, street, and bridge purposes pursuant to paragraph (1) of subsection (b) of Code Section 48-8-121(see below), and all accompanying infrastructure and services necessary to provide access
to these transportation facilities, including new general obligation debt and other multiyear obligations issued to finance such purposes. Such purposes shall also include the retirement of previously incurred general obligation debt with respect only to such purposes, but only if an intergovernmental agreement has been entered into
under this article.


Code Section 48-8-121(b)(1)
If the resolution or ordinance calling for the imposition of the tax specified that the proceeds of the tax are to be used in whole or in part for capital outlay projects consisting of road, street, and bridge purposes, then authorized uses of the tax proceeds shall include:
(A) Acquisition of rights of way for roads, streets, bridges, sidewalks, and bicycle paths; (B) Construction of roads, streets, bridges, sidewalks, and bicycle paths;
(C) Renovation and improvement of roads, streets, bridges, sidewalks, and bicycle paths, including resurfacing; (D) Relocation of utilities for roads, streets, bridges, sidewalks, and bicycle paths;
(E) Improvement of surface-water drainage from roads, streets, bridges, sidewalks, and bicycle paths; and
(F) Patching, leveling, milling, widening, shoulder preparation, culvert repair, and other repairs necessary for the preservation of roads, streets, bridges, sidewalks, and bicycle paths.
(2) Storm-water capital outlay projects and drainage capital outlay projects may be funded pursuant to subparagraph (a)(1)(D) of Code Section 48-8-111 or in conjunction with road, street, and bridge capital outlay projects.

10. Does the tax cause GDOT to give less money to Athens-Clarke County?

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)

11. Does the Georgia Code require that we spend money in a certain manner?

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)]

12. Is there Project Criteria?

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

13. Does the law address the project selection process?

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

14. What details should be in final T-SPLOST Intergovernmental Agreement?

See O.C.G.A 48.8.262(b)(2)]
Athens-Clarke County TSPLOST - It should be noted that the new code section does not describe what should be included in an Intergovernmental Agreement.

(2) If an intergovernmental agreement authorized by paragraph (1) of this subsection is entered into, it shall, at a minimum, include the following:

(A) A list of the projects and purposes qualifying as transportation purposes proposed to be funded from the tax, including an expenditure of at least 30 percent of the estimated revenue from the tax on projects consistent with the state-wide strategic transportation plan as defined in paragraph (6) of subsection (a) of Code Section 32-2-22;

(B) The estimated or projected dollar amounts allocated for each transportation purpose from proceeds from the tax;

(C) The procedures for distributing proceeds from the tax to qualified municipalities;

(D) A schedule for distributing proceeds from the tax to qualified municipalities which shall include the priority or order in which transportation purposes will be fully or partially funded;

(E) A provision that all transportation purposes included in the agreement shall be funded from proceeds from the tax except as otherwise agreed;

(F) A provision that proceeds from the tax shall be maintained in separate accounts and utilized exclusively for the specified purposes;

(G) Record-keeping and audit procedures necessary to carry out the purposes of this part; and

(H) Such other provisions as the county and qualified municipalities choose to address.

15. Will all the monies go to actual projects?

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).

16. Are there items that are exempt from taxation?

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