2023 SPLOST
       
2017 SPLOST
           
2004 SPLOST

SPLOST DEFINED

The acronym SPLOST stands for “Special Purpose Local Option Sales Tax” and is a specific tax rate for a specific period of time. Counties and cities can use SPLOST funds for specific capital projects.

In Georgia, the State receives 4¢ of the sales taxes collected in every county. A 1¢ Local Option Sales Tax (LOST) is shared among a County and any of its municipalities based on an agreed-upon formula. LOST funds can be used by local governments as part of their General Fund operating expenses. Fayette County also has a 1¢, voter-approved E-SPLOST, which is invested solely for use by the Board of Education and a voter-approved SPLOST which will end in 2029. This comprises Fayette County’s current 7¢ Local Option Sales Tax.

Of the counties immediately surrounding Fayette County, Clayton and DeKalb Counties collect an 8¢ sales tax whereas Coweta, Spalding, Henry, and Pike Counties all collect 7¢. This is important because the extra penny of sales taxes fund only projects in the counties in which they are collected, no matter where the buyer paying the tax lives.