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SPLOST - Special Purpose Local Option Sales Tax
Sales Tax Funding Local Community Investments
As of July 1, 1985, Georgia law enabled local jurisdictions to use SPLOST proceeds for capital improvement projects that would otherwise be paid for with General Fund or property tax revenues.
This is a one-cent sales tax, which the State of Georgia allows counties to collect to fund specific improvement projects. SPLOST must be approved by voters in a general referendum in order to be enacted.
For the State's Unannotated GA Code:
48-8-111The SPLOST projects and the amount of money raised by SPLOST are identified prior to voting on the SPLOST referendum. The proceeds of the tax must be spent for capital (non-operating) items by the county government and participating municipalities within the county.
More information on where the funds will be allocated.
2008 Special Purpose Local Option Sales Tax
Currently Approved SPLOST
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