Special Purpose Local Option Sales Tax (SPLOST)
In Georgia, a special-purpose local-option sales tax (SPLOST) can be levied by any county to fund the building and maintenance of parks, schools, roads, and other public facilities. A SPLOST lasts for a maximum of five years. At that time, if the funds are still needed, it must be voted upon again. All expenditures of SPLOST funds must be in compliance with Article VIII, Section VI, Paragraph IV of the Georgia Constitution, and the Official Code of Georgia Annotated (O.C.G.A.) Section 48-8-141.