- Legacy of SPLOST Video
Special
Purpose
Local
Option
Sales
Tax

  • Established by the Georgia Legislature in 1985

  • Highly Effective Method for Counties & Cities to Generate Much Needed Capital Improvement Funds

  • Cities Receive Funding Based on the % of Population They Serve

  • No Monies can be Applied to Operational Expenses

  • 20% of Funding Reserved for Level 2 Countywide Projects Must Consist of Recreational Facilities & Libraries

  • SPLOST dollars allows Gwinnett to minimize long-term debt, keep millage rates low, and property taxes steady.

  • An estimated 40% of SPLOST dollars come from visitors to our county that spend money here.

  • How SPLOST dollars are applied is determined by active citizen advisory groups.