理解SPLOST

Local Option Sales Taxes are levied on the 出售 of goods and services within 桃县. These taxes are collected in addition to the 4 percent statewide 出售s tax collected by the Georgia Department of Revenue. The maximum tax allowed by law is 9 percent and 桃县 currently collects 7 percent.

销售税的最终目标是减轻财产税纳税人的负担，由于销售税是一种以消费为基础的税，每个人都要纳税，包括那些在桃子县花钱的非桃县居民.

目前有四种类型的本地期权销售税和一种区域本地期权销售税，每种类型的批准和使用方式都不同——本地期权销售税, 特殊用途地方期权销售税(SPLOST), Educational Special Purpose Local Option Sales Tax (E-SPLOST) and single-county Transportation Special Purpose Local Option Sales Tax (TSPLOST).  第五种类型, a regional TSPLOST is a mechanism for Georgia voters to enact a regional 出售s tax for transportation purposes and projects. The law allows a region to implement a one percent regional 出售s tax over a 10-year period to fund transportation improvements.

销售税的最终目标是减轻财产税纳税人的负担，由于销售税是一种以消费为基础的税，无论是否是桃县公民，每个人都要缴纳营业税.

桃县 has a history in the use of two of these taxes: The Local Option Sales Tax (LOST) and the Special Purpose Local Option Sales Tax (SPLOST).

点击这里查看2021年SPLOST项目

To understand SPLOST is it important to understand the other tax forms in this category:

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, 出售, 租赁, 存储, 使用或消费有形个人财产及相关服务.

这项税收的收益由乔治亚州税务局征收，并由该机构根据县政府和每个县内的城市商定的百分比支付. 所征收税款的百分之一支付给国库的普通基金，用于支付本计划的管理费用，另外百分之一支付给征收和报告税款的实体.

The remainder is used as revenue for the general fund and 减少s 的数量 房产税 revenue required to fund the annual budget. 它要求每个财产纳税人的税单上必须显示因收到上一年的销售税收入而减少的县和市的村庄税率以及减少的金额. 所有征收联合销售税和使用税的县和市都必须在每十年一次的人口普查之后重新协商收益的分配证书. 用于分配这些收益和解决县与市之间冲突的标准由州法律规定，如果县和市未能按照本法的要求重新协商这些证书, 然后税收终止.

总而言之:

  • LOST is approved by the voters and will continue annually, subject to certain provisions.
  • 损失税是县政府和市政当局之间的联合税:桃子县的损失税在桃子县和谷堡市之间分配, 拜伦, 华纳罗宾斯, 和佩里.
  • 法律要求县政府官员与各市政府官员就实施损失损失进行谈判，并必须在新的人口普查后每十年重新谈判各自将获得的百分比.
  • If a consensus is not reached by all parties in accordance with Georgia Law, then the tax terminates.
  • LOST funds distributed go into the general funds of the county and the Cities and 减少 的数量 房产税 需要为这些预算提供资金 政府.

特殊用途地方期权销售税(SPLOST)

A SPLOST is similar to a LOST in that it imposes a 1% 出售s tax on the purchase, 出售, 租赁, 存储, 使用或消费有形个人财产及相关服务; beyond that it is very different. The revenues from this tax must be used for capital outlays and the tax is subject to voter approval each time one is levied. 这种税由税务局征收，并支付给县政府，它的区别在于它是一种县税，而不是一种县市联合税, it may be used to fund city projects and often is used for this in counties around Georgia.

作为征收SPLOST的条件, 县必须在呼吁全民投票前至少30天召开会议并与市政官员协商，以便考虑城市可能寻求SPLOST资助的任何资本项目. 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, local government officials will identify specific purposes that a SPLOST will be used for. SPLOST正在向其县和市公民提供减少财产税和维持或提高政府服务质量的潜在利益.

理解SPLOST:

  • SPLOST funding can only be used for capital outlay projects or the retirement of existing general obligation debt.
  • SPLOST projects must be identified and must conform to all conditions of a SPLOST.
  • 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, the conditions must be spelled out and all capital projects must be on the ballot and presented to the registered voters for approval.
  • SPLOST are for a specified period of time and must either be replaced by another SPLOST voted on by the taxpayers prior to the end of its term or it terminates.
  • 地方政府可以出售一般义务债券来支付项目的直接资本支出成本，并使用SPLOST收益来偿还债券，也可以采用“现收现付”制度或两者结合. Bonding money allows projects to begin almost immediately after a SPLOST term begins, 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 funding pays for capital outlay projects using 出售s tax monies that otherwise would have to be paid for out of general funds or not funded at all.

教育特殊用途销售税(ESPLOST)

 教育特殊目的地方选择销售税(E-SPLOST)这是一种销售税，其结构和征收类似于SPLOST，但由当地教育委员会在选民同意的情况下征收. The Board of Education has sole discretion for the calling of a referendum for an E-SPLOST vote and can only be used for the following capital outlay projects:

  • Capital outlay projects for educational purposes, such as facilities and equipment, and;
  • The retirement of existing school system general obligation debt incurred for capital outlay projects, with the requirement that ad valorem 房产税es must be 减少d by an amount equal to the proceeds applied to debt retirement.

运输特殊用途销售税

2010年立法机关通过的《新皇冠现金官方》(TIA)为乔治亚州各地提供了一个机会，可以征收1%的区域交通特殊用途地方选择销售税(TSPLOST)，以资助本地区的交通改善.

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. The Single County TSPLOST allows individual counties that are not part of a regional effort to levy a 出售s tax solely dedicated for transportation purposes.

To qualify for a Single County TSPLOST, the county must already impose a regular SPLOST. TSPLOST is meant to meet a transportation need above and beyond regular SPLOST or to free up regular SPLOST for non-transportation related capital projects. Single County TSPLOST can be levied up to five years at a fractional rate up to 1 percent in .05 percent increments if there is an intergovernmental agreement with the qualified cities within the county.

If there is no intergovernmental agreement in place, the tax can only be levied up to .75%. 没有任何政府间协议, 县和市之间的默认分配公式是基于最近三个财政年度的交通支出金额的公式.

地区TSPLOST允许征收长达10年的税收，25%的资金是自由裁量的资金，将返还给每个地方政府. 通过区域TSPLOST的一个激励因素是本地维护 & Improvement Grant (LMIG) match is 10 percent in contrast to the 30 percent required for non-regional TSPLOST local 政府.