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TSPLOST Information

TSPLOST Information

General TSPLOST 2020 Information

Georgia tax allows local communities to use a Transportation Special Purpose Local Option Sales Tax (TSPLOST) proceeds for transportation purposes.  If approved by the voters in Spalding County’s November referendum, proceeds from the TSPLOST can be utilized for projects that would otherwise be paid for with General Fund and Property Tax revenues.  Governments cannot use TSPLOST funds to pay for operating expenses such as personnel salaries or any other ongoing expenses.

Guidelines for projects are listed below, you can also reference the Official Code of Georgia (O.C.G.A.) 48-8-260(5) for more details.

  • Transportation purposes including roads, bridges, public transit, rails, 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;
    • Construction;
    • 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.

The 2020 TSPLOST program, if approved by Spalding County voters in May 2020, will add an additional 1% sales tax collection beginning October 2020 making Spalding County’s total sales tax 8%.

How is Spalding County eligible to have a separate county-wide TSPLOST?

O.C.G.A. 48-8-261 allows counties that are not in a “Special District” (a jurisdiction that already has 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.

Please direct comments or questions regarding Spalding County TSPLOST  to

Spalding County, GA