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Transportation Special Purpose Local Option Sales Tax (TSPLOST)


Why was the law created?

  • —Georgia spends less per capita on transportation than most all other states, while its population and economy have grown rapidly.
  • —Other states have multiple funding sources for broader transportation infrastructure investment.
  • —Transportation funding comes almost solely from Georgia’s motor fuel tax which isn’t bringing in enough money for matching grants (because vehicles are becoming more fuel efficient and carpooling and transit use increases, that shortfall will worsen).
  • —Approval of TIA (Transportation Investment Act) can improve a deteriorating transportation network which is important for economic growth and jobs.

Overview of the Transportation Investment Act

  • —Creates 12 special tax district regions based on existing Regional Commission boundaries. (Click to see Statewide Regional Map)
  • Allows each region to levy a 1% sales tax for 10 years with funds collected in each region must be spent in that region. (Click to see Estimate Collections by County)
  • —Projects were selected by elected leaders of local governments who formed Regional Roundtables consisting of two individuals from each county: the county commission chair and one mayor (selected by all of the county’s mayors).
  • —All 12 Regional Roundtables approved a list of projects by the specified October 15, 2011, deadline.
  • ——Voters in each region will vote on the proposed sales tax increase in a July 31, 2012, referendum.
  • —75% of the Region’s proceeds would be used to fund the projects on the final project list approved by the Regional Roundtable. (Click to see Coastal Region Project List / Bulloch County Project List)
  • —25% of the Region’s proceeds would be divided among the region’s local governments to be spent on discretionary transportation projects using a formula of population and road mileage.
  • —Most project delivery would be the responsibility of Georgia DOT, working with local governments.
  • —A citizens review panel is created in each region to monitor results over the 10-year period.

Eligible Projects

  • —Roadway Capital (New Roads and Bridges; Expansions)
  • —Roadway & Bridge Maintenance (Asset Management)
  • —Safety and Traffic Operations (Intersections, Signal, Signs)
  • —Freight & Logistics (Truck/Rail)
  • —Aviation (Airports)
  • —Bicycle and Pedestrian (Sidewalks and Bike Trails)
  • —Transit Capital (Buses, Trains, Ferries)
  • —Transit Operations & Maintenance (Coastal Regional Coaches)

What happens if the TSPLOST does not pass?

  • —In regions where it passes, annual state aid funds will only require a 10% local match by local governments.
  • —In regions were it fails, annual state aid funds will require a 30% local match, where today, it is 0%.
  • —Reconsideration of the referendum cannot take place for 2 years.

Links

  • Transportation Investment Act Tutorial
  • Statewide Transportation Fact Sheet
  • DOT Referendum Website

 

 

 

Recently Added

  • Public Notice: Temporary Polling Place Relocation for Tuesday, January 5, 2021 General Election Runoff
  • Upcoming BOC Meeting Cancelled
  • Miller Street Closure
  • Probate Court Operating Guidelines
  • Occupational Tax Certificate Renewal

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