TSPLOST

Pennies at work for you

Aerial view of intersection at State Route 316 and Jimmy Daniel Road

What is TSPLOST?

A Special Purpose Local Option Sales Tax (SPLOST) is a sales tax used to fund capital outlay projects proposed by county and municipal governments.

A Transportation Special Purpose Local Option Sales Tax (TSPLOST) is a sales tax of up to 1% used exclusively for funding transportation purposes.

Gas and motor fuel are not taxed.

TSPLOST can be levied for up to five years.

A minimum of 30% of revenue from the TSPLOST must be spent on projects that are consistent with the Statewide Strategic Transportation Plan.

What is Included in Transportation Purposes?

Transportation Purposes include (O.C.G.A. 48-8-260(5)):

  • Roads, bridges, public transit, rails, airports, buses, seaports, including without limitation road, street, and bridge purposes
  • All accompanying infrastructure and services necessary to provide access to these transportation facilities, including new general obligation debt and other multiyear obligation issued to finance such purposes
  • Retirement of previously incurred general obligation debt with respect only to such purposes, but only if an intergovernmental agreement has been entered into under this part

Transportation Purposes (O.C.G.A. 48-8-121(b)(1)) include:

  • Acquisition of rights of way for road, streets, bridges, sidewalks, and bicycle paths
  • Construction of roads, streets, bridges, sidewalks, and bicycle paths
  • Renovation and improvement of roads, streets, bridges, sidewalks, and bicycle paths
  • Relocation of utilities for roads, streets, bridges, sidewalks, and bicycle paths
  • Improvement of surface-water drainage from roads, streets, bridges, sidewalks, and bicycle paths
  • Patching, leveling, milling, widening, shoulder preparation, culvert repair, and other repairs necessary for the preservation of roads, streets, bridges, sidewalks, and bicycle paths
  • Storm-water capital outlay projects and drainage capital outlay projects

Potential Projects

Oconee County has identified four categories of projects for the proposed TSPLOST:

  • Repaving
  • Safety and Operational Improvements
  • Trails
  • General Fund Expense Offset

Repaving

  • Oconee County has approximately 390 miles of paved roads
  • The average life cycle of a road is 15-20 years, depending on usage
  • A paving index was completed in early 2022 to provide an objective measure of road conditions and guide the repaving timeline
  • Repaving costs approximately $200,000 per mile of road
  • Using 15 years as the average life cycle of a road, the county needs to resurface about 25 miles of road per year to maintain our transportation infrastructure
  • In FY 2021, the county had funding to resurface approximately 11 miles of road
  • In prior years, the county had funding to resurface an average of approximately 8 miles of road per year
  • In order to maintain the integrity of our road infrastructure, the county must substantially increase the rate at which roads are repaved

Safety and Operational Improvements

Improvements benefitting traffic flow and safety on county roads may include:

  • Shoulder Improvements
  • Lane Widening
  • Roundabouts
  • Projects from Transportation Master Plan

Trails

Possible trail projects include:

  • Non-motorized trails
  • Multi-use Paths
  • Off-street Connectivity for Pedestrians and Cyclists

General Fund Project Offset

Proceeds from the TSPLOST may pay for transportation projects that are currently paid for through the General Fund, which would allow for a one mil reduction in the millage rate

Intergovernmental Agreements (IGAs) with Municipalities

Intergovernmental Agreements will be executed between the county and Watkinsville, Bishop, Bogart, and High Shoals, allowing for funding of transportation projects in those cities.

Estimated Potential Revenue

  • Proceeds from the TSPLOST would be capped at $71 million
  • Oconee County and its municipalities combined would share approximately $61 million based on an 85% collection projection
  • Oconee County will budget assuming an 85% collection rate, yielding $52.5 million in revenue for the County Government
  • This additional revenue will accommodate a rollback in the millage rate

Ballot Question

Citizens will decide whether to approve the TSPLOST during the November 8, 2022 Election.