Understanding Splost - Spalding County, GA-澳门葡京赌场官方网站

Understanding Splost

Projects on your 2015 SPLOST

本信息由斯伯丁县政府提供, City of Griffin, Orchard Hill and Sunny Side it is for information purposes only and does not in any way make inferences as to how a person should vote in the SPLOST referendum.

为了理解SPLOST，了解这一类别的其他税表很重要:

Local Option Sales T税是对斯伯丁县内商品和服务的销售征收的税.

目前有三(3)种本地期权销售税，每一种都有不同的批准方式和用途.

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 Spalding County citizen or not.斯伯丁县有使用这两种税的历史 Local Option Sales Tax (LOST) and the Special Purpose Local Option Sales Tax (SPLOST). 第三个是专门留给教育委员会的 Educational Special Purpose Local Option Sales Tax (E-SPLOST) 并用于格里芬-斯伯丁教育委员会规定的目的.

地方期权销售税(LOST)是许多县的主要收入形式, including Spalding County. 此税是县和市联合征收的地方期权销售税. Subject to voter approval, 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, the tax then terminates.

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 Spalding County are distributed between Spalding County and the City of Griffin.
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.
LOST funds distributed go into the general funds of the county and the City of Griffin and reduce the amount of property tax needed to fund the budgets of these governments.
Tax bills disbursed annually must show the effect LOST has on the millage rate and the estimated dollar amount that the property taxpayer saved because of LOST.
只要满足上述所有条件，LOST就会继续.

Special Purpose Local Option Sales Tax (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.

As a condition of levying a SPLOST, 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, under certain conditions, it can be levied for six years. Prior to a SPLOST referendum, 地方政府官员将确定SPLOST将用于的具体目的. Citizen input is critical to this process and is provided by means of a SPLOST committee made up of local citizens and community leaders not affiliated with the local governments, 政府任命的委员会或实体将直接受益于SPLOST. SPLOST委员会确定辖区需要的项目并促进, educates and informs the community about SPLOST and its potential benefits towards reducing property taxes and maintaining or increasing the quality of government services.

As its name implies, Special Purpose means that a SPLOST can only be used for capital outlay projects specifically identified and named in the referendum and on the ballot when it comes up for citizen approval. 根据法律规定，这些项目必须符合以下标准:

改善道路、街道和桥梁，包括人行道和自行车道;
Projects for the use and benefit of the entire population of the county such as a county courthouse or administration building; civic center; hospital; jail or detention center; libraries or regional solid waste handling facilities/recycling processing facilities or any combination of such projects;
由县和一个或多个直辖市的联合主管部门(如水务局)经营的基本建设支出项目;
A capital outlay project consisting of a cultural, 娱乐或历史设施或兼有这些用途的设施;
县现有一般义务债务的清偿, 一个或多个城市或其任何组合, subject to certain criteria;
Public safety or airport facilities, or both, (三)消防车等设施运行所使用的相关资本设备, ambulances, airport service equipment and related;
获得用于举行正式选举或公民投票的基本设备;
资本支出项目，包括为运送人员或货物而设计的任何运输设施, including but not limited to railroads, port and harbor facilities, mass transit facilities or a combination of;
供全县使用及受益，并由一所医院或医院管理局拥有的医院设施组成
上述两个或两个以上项目的任何组合.

Understanding the 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 is a county initiative, but may include city projects, subject to a written agreement by all parties;
SPLOST can be levied for five years typically, 但在某些情况下可以延长至六年.
Once all of the conditions are met, 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 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.
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. Bonding money allows projects to begin almost immediately after a SPLOST term beings 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.

SPLOST Funded Projects in Spalding County:

1997 SPLOST Funded Projects
1997 SPLOST Funds Utilized
1997 Report Cards
1997 SPLOST Parks & Recreation
1997 SPLOST Roads & Facilities 2005 SPLOST Funded Projects
2005 SPLOST Funds Utilized
2005 SPLOST Revenues
2005 SPLOST Ballot
2008 SPLOST Funded Projects
2008 SPLOST Funds Utilized
2008 SPLOST Revenues
2008 SPLOST Ballot

点击这里查看2008年和2015年SPLOST项目图片库.

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. 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:

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.

有关斯伯丁县E-SPLOST的更多信息 click here.