With so many candidates vying for attention in next week’s Primary Election, voters may gloss over another ballot item, that is, the renewal of the county SPLOST (Special Purpose Local Option Sales Tax) that funds capital (non-operations) improvements for the Paulding Department of Transportation, Parks and Recreation and Public Safety. Paulding voters have approved a series of SPLOST programs since the mid-1980s. The latest sales tax continuation will begin April 2017 and run through March 2023.At last week’s Board of Commissioners morning session, Finance Director Tabitha Pollard updated Paulding Commissioners on what several county departments do with SPLOST dollars. According to Ms. Pollard Paulding County will dedicate 57 percent of its funds to transportation; 23.2 percent to public safety; 18 percent to recreation and the remaining 1.4 percent toward economic development efforts.
The county receives about $14.5 million from the SPLOST funds annually, she said, with about 2 million of that going to the cities. Back in November 2010, citizens approved the current SPLOST referendum. If passed, this continuation of the current 1 percent SPLOST is estimated to reap $110 million divided among Paulding County, Dallas and Hiram, Ms. Pollard said. The percentages are based on the U.S. Census population. The revenue generated, however, cannot be used toward operating and maintenance expenditures.
Paulding County government is projected to receive 86.9 percent of the funds, equaling $95.59 million. After subtracting the county’s portion of sales tax funds, the remaining 13.1 percent will be divided among Dallas and Hiram. Dallas will receive 7.3 percent, an estimated $8.03 million, with disbursement of 21 percent to public safety, 27 percent to transportation, 25 percent to recreation and 27 percent to municipal buildings.
Hiram will receive 5.8 percent, which is an estimated $6.38 million, with 20 percent towards public safety, 60 percent to transportation and 20 percent to recreation. Critics of the referendum contend that the existence of a SPLOST has become an expected part of the county’s budget as a deterrent to raising property taxes, but, as a consumption tax, should be used to replace either property or income taxes, rather than added on top of other taxes.
And further, some voters feel that while it's been good in the past, it's a lot of money with seemingly very little oversight in how it's used and who benefits from it. The 1.3 million for fiber optic links is one example and a broad scope given to funding going to road support another. But Pollard stated last week as part of her presentation that some lattitude is needed to meet funding demands that can change over time.
“Not having [specific projects] listed in the referendum, does give us some flexibility with changes that occur in Paulding County or when pricing varies from the original estimate,” Pollard said. “...Where we see a not-so- immediate need now may become an immediate need because of changes within the county,” she said. And some of that change comes with growth. Paulding’s population is projected to grow to almost 240,000 by 2025. In a video posted on the county’s website, Department of Transportation Director Scott Greene suggests that the allocation of SPLOST funds be used for improvements at intersections on Dallas Acworth Highway, Cedarcrest Road, Dabbs Bridge Road and areas of the Ga. Hwy. 101 corridor.
Per the county commission’s resolution, the public safety category includes, but is not limited to, purchase and renovation of fire stations, emergency services buildings and law enforcement facilities; and the purchase of equipment or acquisition of vehicles.
Said Sheriff Gary Gulledge, “Without the current SPLOST dollars that we are using right now, it would have been difficult to obtain the equipment and resources needed to keep Paulding County a safe place. SPLOST has been the key component which has supplemented our annual budget.”
Parks and Recreation Director Michael Justus told Paulding Commissioners that SPLOST projects include additional security cameras on Paulding’s segment of the Silver Comet Trail, new athletic fields at Burnt Hickory, Taylor Farm, and Mount Tabor parks and addition of a new park adjacent to the Richland Creek Reservoir project, but Justus emphasized that future playing fields don’t require additional land acquisition since the land is already owned by the county.
A SPLOST is passed by the county commission, usually with the agreement of its city councils, and then voted up or down by residents in a referendum. Paulding voters get to decide that question as part of the Primary Election ballot next week. The Primary Election is May 24 and the General Election is November 8.

Paulding Finance Director Tabitha Pollard (right) addresses a previous morning session of the Board of Commissioners, and last week addressed Paulding Commissioners regarding the upcoming SPLOST referendum. (Photo: R. Grant)