General Information

Georgia law allows local communities to use Special Purpose Local Option Sales Tax (SPLOST) proceeds for capital improvement projects that would otherwise be paid for with General Fund and property tax revenues or that would not be accomplished.

Governments cannot use SPLOST funds to pay for operating expenses such as personnel salaries or ongoing expenses.

Voters approved the SPLOST 2020 program on November 5, 2019 and sales tax collection began in April 2020. 

Total sales taxes did not increase as a result of this program, but continued at 8%, since SPLOST 2011 collections ended in March 2020.

Expenditure Summary

Revenue Status