Department
Public Works
Requested Action (Identify appropriate Action or Motion, purpose, cost, timeframe, etc.)
title
Request approval of a Resolution by the Fulton County Board of Commissioners authorizing the Imposition of a 0.40 percent Transportation Special Purpose Local Option Sales and Use Tax (T-SPLOST) on behalf of the City of Atlanta for transportation purposes; specifying the specific transportation purposes to be funded within the City of Atlanta; specifying the approximate costs of such transportation purposes; specifying the maximum period of time the tax may be imposed; specifying the list of projects and purposes qualifying as transportation purposes to be funded; requesting the Elections Superintendent to call for a ballot referendum to approve the imposition of such sales and use tax; approving the form of the ballot; and for other purposes. (APPROVED)
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Requirement for Board Action (Cite specific Board policy, statute or code requirement)
Georgia Code Title 48. Revenue and Taxation (O.C.G.A. 48-8-269.22 through 48-8-269.36) provides the legal requirements for the establishment of a Transportation Special Purpose Local Option Sales and Use Tax (T-SPLOST).
Strategic Priority Area related to this item (If yes, note strategic priority area below)
Infrastructure and Economic Development
Commission Districts Affected
All Districts ☐
District 1 ☐
District 2 ☐
District 3 ☒
District 4 ☒
District 5 ☒
District 6 ☒
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 City of Atlanta City Council has adopted a Resolution (21-R3927) that would impose a 0.40 percent Transportation Special Purpose Local Option Sales and Use Tax (T-SPLOST) within the City to raise approximately $350 million over a five-year period. The City has identified a list of projects that would be constructed if the TSPLOST referendum is approved by the voters of the City of Atlanta. The referendum is scheduled to be voted upon by the citizens of Atlanta on May 24, 2022 and if passed the collections would begin on October 1, 2022 and continue through September 30, 2027.
Community Impact: The citizens of Atlanta will have the option to voluntarily impose an additional 0.4% sales tax to be used to fund transportation improvements as part of the May 24, 2022 election cycle.
Department Recommendation: The Department of Public Works supports the approval of the Resolution.
Project Implications: If passed, the T-SPLOST referendum will allow the City of Atlanta to collected dedicated sales taxes for the purpose of constructing transportation improvements.
Community Issues/Concerns: No community issues or concerns have been raised to Public Works staff.
Department Issues/Concerns: Public Works has no issues or concerns with the Resolution.