Whitfield County board approves SPLOST intergovernmental agreement, places $80 million referendum on May ballot

Whitfield County commissioners voted to approve an intergovernmental agreement with the cities of Dalton, Tunnel Hill, Varnell and the Town of Cohutta that would let the county and participating municipalities collect a four-year Special Purpose Local Option Sales Tax (SPLOST) if voters approve a referendum.

Commissioner Robby Staten moved to approve the agreement and Commissioner Barry W. Robbins seconded the motion; the board approved the measure 4-0. The board subsequently adopted a resolution to place the SPLOST referendum on the May 21, 2024 general primary ballot; that resolution was also approved 4-0. The motions referenced O.C.G.A. § 48-8-115(b), the state law authorizing distribution of SPLOST proceeds under intergovernmental agreements.

County staff told commissioners that, if approved by voters, the four-year SPLOST is expected to collect about $80 million over its term; Exhibit A attached to the minutes lists project allocations (project list not reproduced in these minutes). Commissioners did not alter the project list during the meeting. The board also approved the intergovernmental agreement that governs how proceeds would be distributed among the county and participating municipalities.

Why it matters: SPLOST funds typically finance capital projects such as roads, parks and public facilities; approval would trigger a countywide sales-tax collection dedicated to the projects in the approved list. The referendum will appear on the May 21 ballot for Whitfield County voters to decide.

What’s next: The referendum will be on the May 21, 2024 ballot. If voters approve it, staff and the participating municipalities would implement the project list and distribute proceeds as set out in the intergovernmental agreement.

Source: Whitfield County Board of Commissioners minutes for Jan. 8, 2024; motions recorded in the meeting minutes.