The SPLOST law, enacted by Georgia legislators in 1985, authorizes a county tax of 1% on items subject to the state sales tax for funding capital projects. It is neither a municipal tax, nor a joint county-municipal tax such as the regular Local Option Sales Tax (LOST). As a county tax, only the Board of Commissioners can authorize SPLOST.
The county controls the funds, which must be used for specific capital outlays (operations and maintenance expenditures are not authorized) such as courthouses, jails, roads and bridges. Projects financed via SPLOST are intended to benefit the county as a whole—either standing alone or in combination with other county capital outlay projects or municipal capital outlay projects.
SPLOST Information and Projects
Click on the graphic links below for information about historical SPLOST phases (I-VI), news about upcoming SPLOST matters, and data about specific projects.
To see information about SPLOST 8, please click here!