SPLOST - Sales and Use Tax

Shall a special 1 percent sales and use tax be reimposed in the special district of Rabun County for a period of time not to exceed six (6) years and for the raising of an estimated amount of $25,000,000 to be allocated among Rabun County and the municipalities located therein according to Section 6. C. of the July 23, 2024, Intergovernmental Agreement for the Use and Distribution of Proceeds from the 2025 Special Purpose Local Option Sales Tax for the following purposes: (1) the following level two county-wide capital outlay project: Dillard Fire Station at an estimated cost of $5,500,000; (2) the following capital outlay projects to be owned or operated or both by Rabun County: (a) MSW/C&D/Recycling at an estimated cost of $2,750,000; (b) Water and Sewer at an estimated cost of $6,000,000; (c) Public Safety at an estimated cost of $2,500,000; (d) Roads and Bridges at an estimated cost of $2,040,000; and (e) Recreation at an estimated cost of $750,000; (3) the following capital outlay projects to be owned or operated or both by the City of Clayton: (a) Streets, Bridges, and Sidewalks at an estimated cost of $759,915; (b) Recreation, Parks and Cultural at an estimated cost of $506,610; (c) Buildings and Facilities at an estimated cost of $506,610; and (d) Public Safety at an estimated cost of $759,915; (4) the following capital outlay projects to be owned or operated or both by the City of Dillard: (a) Building and Grounds Complex at an estimated cost of $150,000; (b) Roads and Streets at an estimated cost of $161,300; (c) Water and Sewer System at an estimated cost of $161,300; and (d) Emergency Services at an estimated cost of $50,000; (5) the following capital outlay projects to be owned or operated or both by the City of Mountain City: (a) City Complex Renovations at an estimated cost of $300,000; (b) Parks and Recreation at an estimated cost of $115,000; (c) Public Safety Vehicles and Equipment at an estimated cost of $85,000; and (d) Roads, Streets, Sidewalks, Drainage, and Signage at an estimated cost of $580,300; (6) the following capital outlay projects to be owned or operated or both by the City of Tallulah Falls: (a) Gateway Signage at an estimated cost of $10,043; (b) Roads, Bridges, Drainage, and Sidewalks at an estimated cost of $40,170; and (c) Water System Improvements at an estimated cost of $150,638; (7) the following capital outlay projects to be owned or operated or both by the Town of Tiger: (a) City Hall - Generator at an estimated cost of $5,000; (b) City Hall - P.A. Sound System at an estimated cost of $8,000; (c) Roads and Streets - Vehicle at an estimated cost of $35,000; (d) Roads and Streets - Trailer at an estimated cost of $10,000; (e) Recreation Department at an estimated cost of $15,000; and (f) Roads and Streets at an estimated cost of $455,450; and (8) the following capital outlay projects to be owned or operated or both by the City of Sky Valley: (a) Vehicles and Equipment at an estimated cost of $100,000; (b) Recreation, Parks and Culture at an estimated cost of $44,750; (c) Buildings and Grounds Maintenance at an estimated cost of $50,000; and (d) Roads and Streets Infrastructure at an estimated cost of $400,000? If imposition of the tax is approved by the voters, such vote shall also constitute approval of the issuance of general obligation debt of Rabun County in the principal amount of $5,500,000 in whole or in part to fund all or a portion of the above-described Dillard Fire Station Project.