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Special Purpose Local Option Sales Tax
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One penny from most retail dollars spent in Gwinnett County pays for specified capital improvements throughout the county. The Georgia legislature gave counties the option of the Special Purpose Local Option Sales Tax, commonly known as SPLOST, starting in 1985. It requires voter approval of specified capital improvement projects and a defined end date of no more than four years. School boards got the option to use SPLOST programs for school construction in 1997, and municipalities got a required share of county SPLOST revenues starting in 2005.
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| Legacy of SPLOST Video |
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| Gwinnett's current four-year SPLOST program went into effect in April 2005 after voter approval in the November 2004 general election. It will expire in March 2009. It is expected to raise about $550 million to be shared between county and city governments and used for transportation, parks and recreation, public safety, and libraries. |
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Gwinnett Central Precinct
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By investing almost $2 billion in sales tax funds for these improvements, the County has saved more than $1 billion in financing costs compared to issuing bonds and has been able to use its regular funds to upgrade other infrastructure, notably the water and sewer systems, while minimizing long-term debt, lowering its millage rate, and holding property taxes steady.
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Citizen committees studied and prioritized many proposed transportation and parks projects and made recommendations to the Board of Commissioners. The County's long-range planning and master plan documents also help guide this process. |
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Lenora Aquatic Park
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| Gwinnett voters have approved a series of previous SPLOST programs since the mid-80s that have paid for such projects as the Gwinnett Justice and Administration Center, the Gwinnett Center convention facilities, many acres of greenspace, new parks and recreation facilities, Sugarloaf Parkway, Satellite Boulevard, and hundreds of other road improvements, new police and fire stations, and libraries around the county. |
These and many other improvements will continue to have a dramatic impact on the quality of life in Gwinnett County.
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