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2023 SPLOST
penny    penny    penny
2017 SPLOST
  penny    penny    penny  
2004 SPLOST

WHAT IS SPLOST?

SPLOST stands for Special Purpose Local Option Sales Tax. It is a voter-approved, one-percent sales tax collected for a limited period of time to fund specific capital improvement projects. These projects may include items such as public safety facilities, roads, parks, or other infrastructure improvements. By law, SPLOST funds can only be used for the projects approved by voters.

How Sales Taxes are distributed

In Georgia, the state collects 4 cents of the total sales tax in every county. An additional 1-cent Local Option Sales Tax (LOST) is shared between the county government and its municipalities according to an agreed-upon distribution formula. LOST revenue may be used to support general government operations.

Fayette County also has:

  • A 1-cent Education SPLOST (E-SPLOST), approved by voters and dedicated exclusively to the Fayette County Board of Education.
  • A 1-cent voter-approved SPLOST for capital improvement projects, currently set to expire in 2029.

Together, these local option taxes make up Fayette County’s current total sales tax rate of 7 cents.

how fayette county compares to neighboring counties

  • Among the counties bordering Fayette County, Clayton and DeKalb Counties currently levy an 8-cent sales tax. Coweta, Spalding, Henry, and Pike Counties levy 7 cents.
  • It is important to note that the additional one-cent local sales taxes collected in each county fund projects only within that county, regardless of where the purchaser resides.