Department
Public Works
Requested Action (Identify appropriate Action or Motion, purpose, cost, timeframe, etc.)
title
Request for the Board of Commissioners to approve a Resolution requesting the Call for a Ballot Referendum to approve the imposition of a Transportation Special Purpose Local Option Sales Tax (TSPLOST); for approval of an Intergovernmental Agreement (IGA) for the use and distribution of proceeds generated by the 2026 TSPLOST Referendum; to authorize the Chairman to execute the IGA and attachments; and to authorize the County Attorney to approve the IGA and related documents as to form and to make modifications thereto prior to execution. (APPROVED)
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Requirement for Board Action (Cite specific Board policy, statute or code requirement)
GA CONST Art.9, § 3, ¶ I provides that the County may contract for any period not exceeding 50 years with any other public agency, public corporation, or public authority for joint services, for the provision of services, or for the joint or separate use of facilities or equipment; but such contracts must deal with activities, services, or facilities that the contracting parties are authorized by law to undertake or provide. In addition, O.C.G.A.§ 36-10-1 provides that all official contracts entered into by the County governing authority with other persons on behalf of the County shall be in writing and entered on its minutes.
Strategic Priority Area related to this item (If yes, note strategic priority area below)
Infrastructure and Economic Development
Commission Districts Affected
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Is this a purchasing item?
No
Summary & Background (First sentence includes Agency recommendation. Provide an executive summary of the action that gives an overview of the relevant details for the item.)
Scope of Work:
The collection of the current Transportation Special Option Sales Tax (TSPLOST) will expire on March 31, 2027 for the area of Fulton County outside the limits of the City of Atlanta. Based on discussions with the fourteen (14) cities of Fulton outside the City of Atlanta it is the preference of those cities to continue the TSPLSOT program and they would like for the voters of Fulton County to have the opportunity to vote on continuing the TSPLOST program as part of the November 3, 2026 election. If approved, the TSPLOST program would be funded through a 0.75% addition to the sales tax applied on purchases in Fulton County in accordance with state law beginning on April 1, 2027.
Fulton County has worked with the State of Georgia to estimate the amount of funds the TSPLOST program would bring in for the fourteen cities’ use over the upcoming 5-year collection period. Based on the State’s forecasts, it is expected that approximately $762,393,688 could be collected between April 1, 2027 and March 31, 2032 if the program is approved by the voters. These funds would be distributed among the fourteen (14) cities based on their 2024 US Census estimated population for each city, not including the City of Atlanta. Under this distribution, unincorporated Fulton County would not receive any funds other than the 0.5% Program Oversight collection that is allowable under the TSPLSOT program. These terms and conditions are included in the IGA.
Community Impact:
If the TSPLOST is approved by the voters of Fulton County outside the city of Atlanta as part of the election on November 3, 2026, the sales tax rate would remain at 7.75% on all allowable purchases and services. If the referendum fails in November 2026, the sales tax rate would be reduced to 7.0% on April 1, 2027.
Department Recommendation:
Public Works recommends the continuation of the TSPLOST program and the Board of Commissioners approval of the IGA.
Project Implications:
The current TSPLSOT collection will expire on March 31, 2027. In order for voters to have the chance to continue the program in April 2027, a referendum must be a part of the November 3, 2026 election ballot. The attached Resolution and IGA between Fulton County and the fourteen (14) cities are necessary for the Board of Commissioners to call for the referendum at its August 3rd Special Called meeting.
Community Issues/Concerns:
No issues or concerns have been raised to Public Works by the community concerning the Resolution and proposed IGA.
Department Issues/Concerns:
Public Works does not have any concerns with the Resolution and proposed IGA.