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Maintaining and supporting Georgia school facilities.
SPLOST is the Special Purpose Local Option Sales Tax.
Selected Excerpts & Citations from the Laws Governing SPLOST
Refer to specific laws and legal authorizations for complete information.
Laws and/or Legal Authorizations
In the past, the primary source of local revenue available to most school systems, for renovating and modifying existing educational facilities and the construction of new schools, was property tax. Two options were available.
The constitutional amendment approved by the voters of Georgia in November 1996, allows LBOE’s the option of calling for a referendum to ask their voters to approve a SPLOST.
If the voters approve the referendum, the SPLOST revenues may be used for the following:
Rate and Length
The rate shall be 1 (one) percent. The tax shall not be subject to any sales tax exemption such as food and beverage exemptions.
The length shall be imposed for a period of time not to exceed five years.
Independent City School Systems located within a County School System District
In addition to Georgia’s 159 counties with school systems, there are 21 city school systems.
The net proceeds of the sales tax revenues shall be distributed between the county school district and any independent city school districts if the county contains a city school system
Student enrollment shall be based on the latest FTE (full-time equivalent) count prior to the referendum on imposing the tax.
If Tax Revenues Exceed the Amount Stated in the Local Resolution or the Actual Cost of the Project(s)
Elections are county wide. Therefore, a majority of all voters must approve the referendum to receive any sales tax revenue. If the county contains an independent city school system, the city system would receive sales tax revenue based on the local resolution that was included in the referendum.