Since 1996, school systems in Georgia have been allowed to place a referendum before taxpayers for a special purpose local option sales tax (SPLOST). This one-cent sales tax
must be used for capital improvements and long-term debt reduction from
This funding source has enabled school districts across the state to build and renovate schools, upgrade technology, buy school buses and reduce long-term debt. The sales tax is a pay-as-you-go plan that uses tourism and purchasing dollars to fund major capital improvements while reducing the tax rate for property owners.