Lula is developing a backup plan in case Hall County’s special purpose local option sales tax is not extended after it expires next year. “We are taking the position, based on conversations with our finance committee, that there will not be a future SPLOST,” City Manager Dennis Bergin told City Council during a Monday night work session. “And so then we will have to begin to understand how we maintain our level of service without the benefit of SPLOST, which we use for capital projects and resurfacings.”