T-SPLOST 2017 - FAQ's

Frequently Asked Questions About The Ware County T-SPLOST

Please choose a link below to refer to the answer to a listed FAQ.

  1. What is a TSPLOST?
  2. What is the difference between the Regional T-SPLOST and the Single-county T-SPLOST?
  3. When can the tax be implemented?
  4. Is there a maximum tax rate?
  5. How much money will be raised with a TSPLOST?
  6. How long will the TSPLOST last?
  7. How does a referendum get called?
  8. How can the money be spent?
  9. Does the law address the project selection process?
  10. What could the ballot question look like in Ware County?
  11. What are the relevant deadlines?

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 county and municipal governments. A Transportation SPLOST is a sales tax where the capital outlays are intended for transportation purposes only.

HB 134 adds flexibility, clarifications and enhancements to the existing Single County T-SPLOST law by doing the following:

  • Allows Single County T-SPLOST to fund state transportation projects, as is allowed in regular SPLOST law.
  • Removes dates that are no longer relevant so now all counties, with the exception of Fulton County who has their own code section, would follow the same Single County T-SPLOST law. November 7, 2017, is the first date a Single County T-SPLOST can be on the ballot for all counties not currently collecting a Regional T-SPLOST.
  • Permits more than one Single County T-SPLOST to be levied at the same time as long as the amount does not exceed 1 percent.

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2. What is the difference between the Regional T-SPLOST and the Single-county T-SPLOST?
See the T-SPLOST Fact Sheet with this link: TSPLOST Fact Sheet

3. When can the tax be implemented?
If the referendum vote passes on November 7, 2017, collection will start on April 1, 2018.


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4. Is there a maximum tax rate?
Single County T-SPLOST can be levied up to 5 years at a fractional rate up to 1 percent in .05 percent increments if there is an intergovernmental agreement with the qualified cities within the county. If there is no intergovernmental agreement in place, the tax can be levied up to .75 percent. Ware County and Waycross entered into an Intergovernmental Agreement to divide the proceeds in half, 50/50 split.


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5. How much money will be raised with a TSPLOST?
Assuming the max rate of 1.0% is leveraged for five years, it is projected Ware County will generate approximately $45 million from April 2018 to March 2023. These funds will be shared equally (50/50) between Ware County and the City of Waycross.

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6. How long will the TSPLOST last?
Collection of the tax will cease on the earliest of the following dates: The final day of the max period of collection (up to five years) OR the end of the calendar quarter that the DOR Commissioner determines the tax will have raised revenues sufficient to provide funds specified as the max amount of funds to be raised by the tax.

The tax can be renewed and the process can occur while the current tax is being collected.


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7. How does a referendum get called?
The Ware County Board of Commissioners must approve a list of projects for inclusion in the referendum and the rate of the tax. The referendum will then be signed by the Ware County Board of Commissioners if approved by the Commission.

The referendum would take place on November 7, 2017. The referendum is submitted to the Election Supervisor and includes the following:

1. Specific transportation purposes to be funded
2. The approximate cost of the transportation purposes
3. Maximum amount of net proceeds to be raised by the tax
4. Maximum amount of time in calendar years
5. Rate of tax
6. A list of projects and purposes


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8. How can the money be spent?
Funds can only be spent on transportation purposes, which is defined in O.C.G.A. Section 48-8-260(5) as:

(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, 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 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) Stormwater 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.

A minimum of 30% of revenue generated must be consistent with the Statewide Strategic Transportation Plan.


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9. Does the law address the project selection process?
No. There is a lot of flexibility in project selection. Each jurisdiction created the individual proposed projects based upon transportation needs.

10. What could the ballot question look like in Ware County?
Shall an additional {1.0} percent sales tax be collected in Ware County for five years for the purpose of transportation improvements and congestion reduction?


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11. What are the relevant deadlines?
August 17, 2017: Ware County Board of Commissioners to authorize referendum and forward to Ware County Election Supervisor for November 7, 2017 referendum.
November 7, 2017: Election Day.


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