Frequently Asked Questions

What is T‑SPLOST?

A Transportation Special Purpose Local Option Sales Tax (T‑SPLOST) is a sales tax used to fund transportation projects proposed by the county and municipal governments.

Isn't there already a T‑SPLOST?

The first county-wide T‑SPLOST, approved by voters in 2016, will expire in March 2022. The vote this November 2 would extend TSPLOST by an additional five years to fund even more transportation projects in cities throughout Fulton County.

What if the majority of Roswell's voters vote against T‑SPLOST 2?

The T‑SPLOST vote in November is a county-wide referendum, excluding the City of Atlanta. This means if the majority of voters in Fulton County vote in favor of the T‑SPLOST, it will pass even if the majority of voters in Roswell vote against the measure.

What are some of the T‑SPLOST 1 projects voters approved in 2016 and are they completed?

• Rucker Road – Rucker Road was a T‑SPLOST project in partnership with the City of Alpharetta and is 100 percent constructed.
• Big Creek Pkwy Phase 1 – Phase 1 of this project is intersection improvements at Warsaw Road and Holcomb Bridge Road. Construction has begun for utility Relocation. Once utility relocation is complete, construction of the improvements will begin. Phase one is expected to be completed summer 2023.
• Big Creek Pkwy Phase 2 – This project builds a bridge over GA400 and a road from the new bridge connecting to Holcomb Bridge Road and Old Holcomb Bridge Road west of GA400 and connecting to Old Alabama east of GA400. The City is currently designing this phase of the project. The City is also using a different method to construct Phase 2 of the project. We are using the design-build method. Design-Build is a method to deliver a project in which the design and construction services are contracted by one company. This method is used successfully all over the country and helps reduce the time it takes to deliver a project. We hope to have a design-build team on board later this year. We hope to see construction activity at the site in summer 2022.
• Holcomb Bridge & 400 Interchange – The City Council signed an Intergovernmental Agreement with the Georgia Department of Transportation (GDOT) as part of their express lanes project. Under this agreement, GDOT is going to rebuild the Holcomb Bridge Road & GA 400 interchange as part of their Georgia 400 Express Lane Project.
• Historic Gateway – The project is mostly funded by other sources, primarily the Georgia Department of Transportation (GDOT). Roswell's funding of this through T‑SPLOST 1 was for enhancements to this project. The City anticipates receiving between $2.8 – $3 million in T‑SPLOST funds to help fund the project and/or pay for enhancements. To assist the city in deciding what to spend the funding on, the City Council created a Citizens Advisory Committee in 2020 to recommend enhancement projects to them.
• Oxbo Rd/Hwy 9 – This project is underway. There has been some significant and very visible activity at the site by the utility companies and also by the City's project contractor. There had been significant delays on this project due to right-of-way acquisition issues, issues with utility relocation by Georgia Power, and slowdowns because of the COVID-19 Pandemic.
• Old Holcomb Bridge Road Replacement – This project has been merged with Big Creek Pkwy Phase 2 project and will now be completed as a part of that project.

What are the benefits of T‑SPLOST?

• There are many benefits to T‑SPLOST. It gives local governments a funding resource to do much-needed transportation projects in their communities and it gives the local government and their citizens the ability to choose projects they believe are the most important in their cities.

For the vote to pass, how many cities in Fulton County must agree to this sales tax?

• The T‑SPLOST vote in November is a county-wide referendum, excluding the City of Atlanta. This means if the majority of voters in Fulton County, outside of the City of Atlanta, vote in favor of the T‑SPLOST, it will pass even if the majority of voters in one jurisdiction vote against the measure.

• The collection will begin on the first day of the calendar quarter following 80 days after the vote. The referendum must be conducted during the next scheduled election following agreement on the project list. The vote will occur on November 2, 2021, and if it passes, the collection will start on April 1, 2022.

• Projections indicate the 2021 T‑SPLOST would generate $545 million county-wide, with the proceeds being divided among Fulton County's municipalities (excluding Atlanta) based on the resident population. This would mean approximately $70 - $80 million being generated to fund transportation improvements in Roswell.

• Yes. T‑SPLOST funds will be spent on transportation project design, engineering, construction, right-of-way acquisition, and project management. The exception would be a 1% allocation that the law requires to be paid to the general fund of the State Treasury to defray the cost of administration by the State (Reference O.C.G.A 48-8-269.94 and 269.9991).

• Funds can be spent on "transportation improvements" as defined in O.C.G.A 48-8-260(5) which states:
  • O.C.G.A 48-8-260
    (5) 'Transportation purposes' means and includes roads, bridges, public transit, rails, airports, buses, seaports, including without limitation road, street, and bridge purposes according to paragraph (1) of subsection (b) of Code Section 48-8-121(see below), and all accompanying infrastructure and services necessary to provide access to these transportation facilities, including new general obligation debt and other multiyear obligations issued to finance such purposes. Such purposes shall also include the retirement of previously incurred general obligation debt with respect only to such purposes, but only if an intergovernmental agreement has been entered into under this article.
  • O.C.G.A. 48-8-121(b)
    (1) If the resolution or ordinance calling for the imposition of the tax specified that the proceeds of the tax are to be used in whole or in part for capital outlay projects consisting of road, street, and bridge purposes, then authorized uses of the tax proceeds shall include: Acquisition of rights of way for roads, streets, bridges, sidewalks, and bicycle paths;
    • (A) Construction of roads, streets, bridges, sidewalks, and bicycle paths;
    • (B) Renovation and improvement of roads, streets, bridges, sidewalks, and bicycle paths, including resurfacing;
    • (C) Relocation of utilities for roads, streets, bridges, sidewalks, and bicycle paths;
    • (D) Improvement of surface-water drainage from roads, streets, bridges, sidewalks, and bicycle paths; and
    • (E) Patching, leveling, milling, widening, shoulder preparation, culvert repair, and other repairs necessary for the preservation of roads, streets, bridges, sidewalks, and bicycle paths
  • (2) Storm-water capital outlay projects and drainage capital outlay projects may be funded according to subparagraph (a) (1) (D) of Code Section 48-8-111 or in conjunction with the road, street, and bridge capital outlay projects.

Who pays the 0.75 percent tax?

• The sales tax will be paid by anyone - residents, visitors, businesses, and tourists - who buy taxable products or services inside Fulton County, outside City of Atlanta limits.

Where will the money be spent?

• The T‑SPLOST 2 dollars are allocated to projects identified and approved by the City Council as part of the T‑SPLOST 2 referendum.