General TSPLOST 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. These transportation projects would otherwise be paid for with the existing SPLOST, from the General Fund and property tax revenues.

Dade County voters will be asked to approve a 1 percent TSPLOST on the May 22, 2018 ballot. If approved the 1 percent tax will be added to all taxable sales in Dade County for five years beginning Oct. 1 and will generate an expected $7.75 million dollars to be used for projects to benefit residents of the county. The county commissioners have determined that the additional tax is in the best interest of all residents of the county.

TSPLOST funds can be used for the following:

  • 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 are General guidelines for projects, see Official Code of Georgia (O.C.G.A) 48-8-260(5) for more details.