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.

If the 2023 SPLOST is approved by voters, the sales tax in Fayette County will remain at 7¢ given that the existing SPLOST will end in 2023.

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 2023. 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.

If approved by the voters, the 2023 SPLOST will be invested in capital projects throughout the County in the areas of facilities, public safety, parks, recreation, and human services, stormwater infrastructure, and transportation projects. The projects will be defined in an intergovernmental agreement that includes the specific list of projects for each municipality and the County.