The Impact of SPLOST in Woodstock

The City of Woodstock’s Special Purpose Local Option Sales Tax Fund (SPLOST) is used to account for the acquisition and construction of major capital assets and facilities that were approved by the voters of Cherokee County, GA through special purpose local option sales tax referendums. The entire fund balance is considered Restricted as it can only be used on projects and capital assets outlined in the authorizing referendum.

Twenty-three percent of the City of Woodstock’s overall FY2023 budget is funded by SPLOST V. Capital projects in this year’s budget total $25,475,599, and $14,096,848 of those funds are from SPLOST V. The remaining sources of funds include the Water/Sewer fund, Tax Allocation District funds, and various grants including ARPA.

Current capital projects utilizing SPLOST V funds include a modern phone system to connect the City Annex and other city facilities, an upgraded video system for the municipal court, eight police vehicles to replace equipment ready for surplus, replacement of self-contained breathing apparatus (SCBI) for the fire department, paving and pedestrian projects, roadway improvements to enhance the flow of traffic, roadway technology and equipment, water/sewer upgrades as well as a laboratory retrofit and equipment, stormwater rehabilitation, trail improvements, and parks facility upgrades.

Roadway improvements include a portion of the HUB Transformation Project, the recently completed turn lane extension at Ridgewalk Parkway and Main Street, the Paden Street extension, improvements on Rope Mill Road, improvements to the I-575/Ridgewalk Interchange, and the improvements to the southern segment of Neese Road. Parks facility upgrades include renovation of restrooms at Dupree Park and restoration of the family mountain biking trails at Dupree Park. Trail improvements include an extension of the Trestle Rock Trail and system improvements to the Noonday Creek Trail to prepare for its extension.

For FY 2023, 83 cents of each dollar of SPLOST V funds spent goes to public works, 6 cents goes to debt service, 5 cents goes to public safety, 3 cents goes to parks and recreation, 2 cents goes toward the parking deck and city center in downtown Woodstock, and 1 cent goes towards information technology.

These projects are crucial to our city’s continued success, and they impact the quality of life for our citizens profoundly. To learn more about these transportation projects, go to For the FY 2023 Budget presentation, click the link below.

FY 2023 Budget Presentation