Commissioners set resolution to place 1% transportation sales‑tax referendum on Nov. 4 ballot

Cherokee County commissioners reviewed a draft intergovernmental agreement and a resolution to place a 1% transportation special purpose local option sales tax on the Nov. 4 ballot.

County staff said the proposed tax, if approved by voters, would levy a 1% sales and use tax across the special district (Cherokee County and the seven participating municipalities) for a period not to exceed six years and would fund transportation projects including roads, bridges and related infrastructure. Staff presented an estimate that the tax could raise approximately $445.15 million over six years under a 2% receipts growth assumption; staff also presented the draft allocation percentages among the county and cities based on projected 2027 population distribution.

Under the IGA as presented, the county's share is shown as just under 62% of receipts. City shares presented in the draft IGA include Canton (about 13.65%), Woodstock (about 14.75%), Holly Springs (7.75%), Ball Ground (about 1.2%), Welleska (about 0.38%) and Nelson (about 0.35%). The IGA was described as approved by all the county's cities and would govern how proceeds are allocated if voters approve the tax.

County staff said the next step, if the board approves the resolution, is to transmit it to the Cherokee County elections office so the question can be placed on the Nov. 4 ballot; staff noted a filing deadline with elections of Friday, Sept. 5. The ballot question included in staff materials would be a simple yes/no question seeking authorization to impose the 1% tax in the special district for up to six years and enumerating the participating municipalities.

Commissioners thanked staff for finishing the IGA and noted the timeline is short; the transcript records discussion and a staff presentation but does not record a final vote on the resolution during the Sept. 2 work session. Staff urged commissioners and cities to coordinate outreach and noted the tax proceeds would be separately allocated to county and municipal projects per the IGA.