Special Purpose Local Option Sales Tax (SPLOST) Projects

Georgia law allows local jurisdictions to use sales tax proceeds as funding for capital improvement projects that would otherwise be paid for with general fund and property tax revenues, which in many cases would present too great a burden to the local taxpayers and preclude projects from being undertaken. This sales tax revenue is authorized by Georgia law as a Special Purpose Local Option Sales Tax (SPLOST). A SPLOST is imposed upon the approval of a local referendum by the voters of White County.