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Capital outlay projects are defined as major projects of a permanent, long-lived nature, such as land and structures. Among the projects explicitly included are road, street, bridges, police cars, fire trucks, ambulances and garbage trucks. Georgia law allows counties and municipalities complete discretion over the types of projects selected for SPLOST funding. While funds cannot be used for most maintenance, SPLOST law explicitly allows the expenditure of funds for maintenance and repair of roads, streets and bridges.
A SPLOST is passed by a county commissionusually with the agreement of its city councilsand voted up or down by residents in a referendumusually during the next scheduled election. At that time, if the funds are still needed, it must be voted upon again. Each SPLOST must define the projects on which the money is to be used, hence the designation of a "special purpose" tax.
If enough money is raised before the full term of the tax, it may be ended at the end of an earlier calendar quarter. Counties and school systems are required to provide an independent accountants ' report, examining the way the funds were allocated and attesting to the fact that the system receiving funds managed those funds appropriately. School taxes are not technically considered a SPLOST, but are essentially managed the same way, with referendum dates and lists of projects to be funded being approved by county and if applicable, city school boards instead of county commissions and city councils.
It was largely opposed by those who are against any tax for any reason, and those who felt that having just half of the projects being improvements to the region's severely-limited rapid transit was still too much, although there is no other funding for expanding transit options while the gas tax and county SPLOSTs already go toward roads. It was also opposed by the Sierra Club for putting so much more toward roads that will simply fill up again, as well as by the NAACP since it is a option trade tax guidebook for county officials tax that would option trade tax guidebook for county officials also applied to basic necessities like groceries, and option trade tax guidebook for county officials have singled-out MARTA as the only agency that would be blocked from receiving option trade tax guidebook for county officials funds.
Governor Nathan Deal has said there will be no re-vote, and no increase in the taxes on gasoline which are constitutionally prohibited from going to transportation alternativeseven though such taxes are borne by the drivers actually creating the traffic a user fee. The three regions which voted for the tax are all in middle Georgiaincluding Columbus and Augusta. From Wikipedia, the free encyclopedia. This article needs additional citations for verification. Please help improve this article by adding citations to reliable sources.
Unsourced material may be challenged and removed. August Learn how and when to remove this template message. Retrieved November 13, Association County Commissioners of Georgia.