In Georgia, a special-purpose local-option sales tax (SPLOST) can be imposed by any county, for the purpose of funding the building and maintenance of parks, schools, roads, and other public facilities. Georgia's state sales tax is currently 4% (groceries and prescription drugs exempted), with the counties allowed to add up to 2% more for SPLOST. A SPLOST is passed by a county commission and voted up or down by residents in a referendum, usually during the next scheduled election. A SPLOST only lasts five years. At that time, if the funds are still needed, it must be voted upon again. All expenditures of SPLOST funds must be in compliance with Article VIII, Section VI, Paragraph IV of the Georgia Constitution, and Official Code of Georgia Annotated (O.C.G.A.) Section 48-8-141.
The Bibb County Board of Commissioners, led by Chairman Sam Hart, are ready to move on to the next phase in securing funding for the proposed and court-mandated Bibb County Courthouse.
Macon Mayor Robert Reichert is still attempting to make changes to a service-delivery strategy agreement that addresses the issue of consolidating the engineering and recreation departments in Bibb.
Additionally, Reichert wants the issue of double taxation among Macon taxpayers to be resolved.
However, it appears the patience of the county may be waning as the April 30th deadline for putting the SPLOST on the July 20th ballot looms.
Commissioner Sam Hart says the county is willing to continue negotiating with Macon Mayor Robert Reichert on a service-delivery strategy which is fair for both the city and county. However, Mayor Reichert insists that a service-delivery strategy agreement should be in place before signing a SPLOST agreement with the Bibb County Commissioners.
Commissioner Hart has a consensus from the Bibb County Commission that the SPLOST should not be included in negotiations involving a service-delivery strategy agreement for the city of Macon and the county of Bibb. Hart emphasizes that the city must reach an agreement by the April 30th deadline, because the Commissioners want to go ahead with a July 20th referendum on the SPLOST.
If Macon Mayor Robert Reichert doesn’t sign an agreement, Hart said the county would have to use a list of city projects previously designated for SPLOST money.
However, if no agreement between the city and county is reached, the issue could go in front of a judge.
If the July 20th SPLOST is successful, most of the SPLOST money will be designated toward building a new $83 million dollar courthouse in Bibb County, and the remainder of the SPLOST money would be divided among the city of Macon and county projects.
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