If the SPLOST referendum is not approved by voters, the county government (Board of Commissioners) and the qualified municipalities will have to determine how to fund capital outlay projects from other revenue sources. Because SPLOST has been supported by voters since 1986 and remains a primary revenue source, SPLOST revenues are crucial for annual road maintenance, transportation improvements, public safety vehicles and equipment, and parks and recreation amenities. Aside from sales tax, the other primary source of revenue for local governments is property taxes. Therefore, without SPLOST, the county government and municipalities would have to consider significantly increasing applicable millage rates to generate revenue for the essential capital outlay projects. This decision would shift the burden of these capital projects from sales tax revenue (anyone who makes retail purchases in the county) to property owners.