Georgia law allows local communities to use Transportation Special Purpose Local Option Sales Tax (TSPLOST) proceeds for transportation purposes if approved by voters in a referendum. General guidelines for projects are below, see Official Code of Georgia (O.C.G.A) 48-8-260(5) for more details.
'Transportation purposes' includes roads, bridges, public transit, rails, airports, 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;
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
These transportation projects would otherwise be paid for with General Fund and property tax revenues.
Voters approved the TSPLOST 2023 program on May 24, 2022, sales tax collection began on October 1, 2022. The TSPLOST 2023 sales tax will continue at 1%. The sales tax rate will not increase, but remain at 8% as it is currently.
A group of 22 residents, the TSPLOST 2022 Advisory Committee, is responsible for recommending a list of candidate projects for adoption by the Mayor and Commission to be voted on by residents.