A Transportation Special Purpose Local Option Sales Tax (TSPLOST) is a 1% sales tax collected on the sales of certain goods and services for a specific program of transportation projects. For a TSPLOST to be enacted, it must be approved by voters in a referendum.
What is a Transportation SPLOST?
A Transportation Special Purpose Local Option Sales Tax (TSPLOST) is a 1% sales tax collected on the sales of certain goods and services for a specific program of transportation projects. For a TSPLOST to be enacted, it must be approved by voters in a referendum.
Click here for the current Georgia Sales and Use Tax Rate Chart – Effective July 1, 2024
Project Map
This interactive map shows the proposed transportation projects under the Transportation SPLOST that will be included on the Nov. 5th General Election ballot for consideration by Hall County voters. Clicking on a project opens a window with project details. This interactive map may be accessed by desktop and mobile devices.
General guidelines for Transportation SPLOST projects:
- ‘Transportation purposes’ include 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 right-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.
Projected Revenue Forecast: $390 million
Conservative estimates of revenues for the single county Transportation SPLOST total $390 million. Additionally, state law requires 1% of those revenues to be paid to the general fund of the state treasury in order to defray the cost of administration at the state treasury.
Revenue Distribution
The $390 million in revenue generated from the Transportation SPLOST will be distributed over the six-year collection period, with 80% to fund countywide projects and the remaining 20% to be distributed to unincorporated Hall County and the municipalities based on a population plus formula.
Countywide projects were negotiated and agreed upon by all of the municipalities and Hall County in an intergovernmental agreement. To see the full list of county-wide projects, visit the Transportation SPLOST Projects page.
| Countywide Projects | $312 million | 80% |
| Distribution to Jurisdictions | $78 million | 20% |
| – Unincorporated Hall County | $33.15 million | 42.5% |
| – Braselton | $3.12 million | 3.9% |
| – Buford | $2.65 million | 3.4% |
| – Clermont | $1.09 million | 1.4% |
| – Flowery Branch | $7.64 million | 9.8% |
| – Gainesville | $23.39 million | 29.9% |
| – Gillsville | $0.39 million | 0.5% |
| – Lula | $2.34 million | 2.9% |
| – Oakwood | $4.21 million | 5.4% |
| – Rest Haven | $0.02 million | 0.03% |