Understanding SPLOST

当地期权销售税是对Peach县内的商品和服务的销售征收的. 这些税是在乔治亚州税务局征收的4%全州销售税之外征收的. 法律允许的最高税率为9%，而桃县目前的税率为7%.

The ultimate goal in a sales tax is to relieve some of the burden on property taxpayers and by virtue of it being a consumption-based tax everyone contributes to the tax including those who are not Peach County residents who spend money in Peach County.

There are currently four types of local option sales taxes and one regional local option sales tax and each one is different in the way it is approved and spent -- 本地期权销售税(LOST), 特殊用途地方期权销售税(SPLOST), 教育专用地方期权销售税(E-SPLOST)和单县交通专用地方期权销售税(TSPLOST).  A fifth type, 区域TSPLOST是格鲁吉亚选民为运输目的和项目制定区域销售税的一种机制. 该法律允许一个地区在10年内征收1%的地区销售税，以资助改善交通.

The ultimate goal in a sales tax is to relieve some of the burden on property taxpayers and by virtue of it being a consumption-based tax everyone contributes to the tax whether they are a Peach County citizen or not.

桃县有使用这两种税的历史:地方期权销售税(LOST)和特殊目的地方期权销售税(SPLOST)。.

点击这里查看2021年SPLOST项目

要了解SPLOST，重要的是要了解这一类别的其他税种:

本地期权销售税(LOST)

本地期权销售税(LOST)) 是包括桃县在内的许多县的主要收入来源. 此税是县和市联合征收的地方期权销售税. 须经选民同意, 购买时可能会征收1%的销售税和使用税, sale, rental, storage, 使用或消费有形个人财产及相关服务.

Proceeds from this tax are collected by the Georgia Department of Revenue and disbursed by that agency based on the percentages negotiated by the county government and the cities within each county. One percent of the amount collected is paid into the general fund of the State Treasury to defray the cost of administering this program and a percentage is paid to the entity that collects and reports the taxes.

其余部分用作普通基金的收入，并减少为年度预算提供资金所需的财产税收入. It requires that the tax bill of each property taxpayer must show the reduced county and city millage rate resulting from the receipt of sales tax revenue from the previous year as well as the reduced dollar amount. All counties and municipalities that impose a joint sales and use tax are required to renegotiate the distribution certificate for the proceeds following each decennial census. The criteria to be used in the distribution of such proceeds and for the resolution of conflicts between the county and its municipalities are set by state law and if the county and cities fail to renegotiate such certificates as required by this law, 然后税收终止.

In Summary:

  • LOST由选民批准，并将每年继续进行，但须遵守某些规定.
  • LOST is a joint tax between the county government and its municipalities: LOST collections in Peach County are distributed between Peach County and the City of Fort Valley, Byron, Warner Robins, and Perry.
  • The law requires that the county governing officials enter into negotiations with the governing officials of the municipalities upon implementation of a LOST and must renegotiate the percentages each will receive every ten years following a new census.
  • 如果各方不能根据乔治亚州法律达成共识，那么税收将终止.
  • 所分配的损失资金划入县、市一般基金 reduce the amount of property tax 需要为这些预算提供资金 governments.

特殊用途地方期权销售税(SPLOST)

SPLOST类似于LOST，因为它对购买征收1%的销售税, sale, rental, storage, 使用或消费有形个人财产及相关服务; beyond that it is very different. 这种税的收入必须用于资本支出，而且每次征收这种税都必须得到选民的批准. This tax is collected by the Department of Revenue and disbursed to the county government and it is distinguished by virtue of being a county tax rather than a joint county-city tax-however, 它可以用于资助城市项目，并且经常用于乔治亚州周围的县.

作为征收SPLOST的条件, the county must have a meeting and confer with the city officials at least 30 days before the call for the referendum in order to consider any capital projects for which the cities may seek SPLOST funding. 如果县政府同意将城市项目纳入全民公决, 县和市必须在通话前达成协议.

SPLOST cannot typically be levied for more than five years per SPLOST; however, 在某些条件下, 可以征收六年. 在SPLOST公投之前, 地方政府官员将确定SPLOST将用于的具体目的. SPLOST is providing its County and City citizens with potential benefits towards reducing property taxes and maintaining or increasing the quality of government services.

理解SPLOST:

  • splst资金只能用于资本支出项目或偿还现有一般债务债务.
  • 必须确定SPLOST项目，并且必须符合SPLOST的所有条件.
  • SPLOST是一个县的倡议, 但可能包括城市项目, 须经各方书面同意;
  • SPLOST通常可以征收五年, 但在某些情况下可以延长至六年.
  • 一旦所有条件都满足了, 必须详细说明条件，所有资本项目都必须列在选票上，并提交给已登记的选民批准.
  • SPLOST的有效期为一段指定的时间，必须在其期限结束之前由纳税人投票决定的另一项SPLOST取代，或者终止.
  • Local governments can sell general obligation bonds to cover immediate capital outlay project costs and use SPLOST proceeds to pay back the bonds or it can utilize the “pay-as-you-go” system or a combination of both. 担保资金允许项目在SPLOST学期开始后几乎立即开始, but bears interest charges that are paid back over the course of the bond term; unbounded money is received and deposited until such time as the necessary amounts are available to begin an approved project.
  • SPLOST资金使用销售税资金支付资本支出项目，否则这些资金必须从一般资金中支付或根本没有资金.

教育特殊用途销售税(ESPLOST)

 Educational Special Purpose Local Option Sales Tax (E-SPLOST) this is a sales tax that is structured and collected similarly to SPLOST but is imposed by the Local Board of Education with voter approval. 教育委员会有权自行决定是否就E-SPLOST进行全民公决，并且只能用于以下资本支出项目:

  • 教育设施、设备等资本性支出项目;
  • 现有学校系统的退休一般义务债务所招致的资本支出项目, 要求从价财产税必须减少的数额等于适用于债务退休的收益.

运输特殊用途销售税

The  Transportation Investment Act (TIA) passed by the legislature in 2010 provided an opportunity for regions throughout Georgia to impose a 1 percent Regional Transportation Special Purpose Local Option Sales Tax (TSPLOST) to fund transportation improvements within their region.

提供另一种交通资金选择, 乔治亚州议会于2015年通过了单一县TSPLOST. 单一县TSPLOST允许不属于区域努力的单个县征收专门用于运输目的的销售税.

要获得单一县tplost的资格，该县必须已经实施了常规的SPLOST. TSPLOST旨在满足超出常规SPLOST的运输需求，或将常规SPLOST腾出用于与运输无关的基本建设项目. 单个县的TSPLOST可以征收长达五年的分数税率高达1% .如果与县内符合条件的城市有政府间协议，则增加0.05%.

如果没有政府间协议，税收只能征收到 .75 percent. 没有任何政府间协议, the default distribution formula between the county and its cities is a formula based on the amount of expenditures made for transportation in the most recent three fiscal years.

A Regional TSPLOST allows for the tax to be levied up to 10 years and 25 percent of the funds are discretionary money that goes back to each individual local government. 通过区域TSPLOST的一个激励因素是本地维护 & 改善补助金(LMIG)的匹配率为10%，而非区域TSPLOST地方政府的匹配率为30%.