TSPLOST 2023

TSPLOST 2023 Approved by Voters

Residents approved the TSPLOST 2023 program on May 24, 2022 by a 67.78% to 32.22% vote. Sales tax collection will likely begin on January 1, 2023 and will remain at 8%.

General TSPLOST 2023 Information

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;
    • 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

These transportation projects 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 ongoing expenses.

If voters approve a TSPLOST 2023 program on May 24, 2022, sales tax collection will likely begin on January 1, 2023. The TSPLOST 2023 sales tax is anticipated to continue at 1% as long as an intergovernmental agreement is made with the Town of Bogart and City of Winterville. If so, the sales tax rate would not increase, but remain at 8% as it is currently.

A group of 22 residents, the TSPLOST 2023 Advisory Committee, is responsible for recommending a list of candidate projects for adoption by the Mayor and Commission to be voted on by residents.