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SPLOST Overview

What is SPLOST?
SPLOST stands for Special Purpose Local Option Sales Tax. It is part of the six percent sales tax that you currently pay on most goods bought in Chatham County. When ever you buy a good the tax that you pay break down as follows

4% go directly to the State of Georgia
1% Local Option Sales Tax
1% Special Purpose Local Option Sales Tax
6% Total

The Special Purpose Local Option Sales tax carries more restrictions on its use than the Local Option Sales tax. SPLOST must also be renewed once every five years by voter referendum to remain in effect. The last SPLOST was passed in 1998 to cover all years up to 2003, which means a new SPLOST must be passed by voters this year to continue the program.

What can SPLOST be used for?
The General Assembly Allowed local governments to have a SPLOST with a number of restrictions on its use. SPLOST can only be used for the following (reference Georgia Law http://www.legis.state.ga.us/legis/2003_04/gacode/48-8-111.html )

· Capital Roads, Streets, Sidewalk Projects
· Capital Library, Arena/Convention, Solid Waste Projects
· Capital Outlay Operated jointly or in whole by municipalities
· Capital Recreation, Historical, Cultural Projects
· Retirement of General Obligation Debt

SPLOST can explicitly not be used for on-going operating expenses not allowed in the Georgia Law. This would include things like salaries and on-going maintenance projects.

How is it decided which projects will be funded
Chatham County and the municipalities of Chatham County collaborate together in an attempt to develop a project list that allocates funds based on factors such as:
· Community-wide need
· Economic Benefits
· Cultural Benefits
· Potential effect on future operating budget

The County Commission must pass a final list in conjunction with the City of Savannah.

Please continue to look through this section for more information on specific projects


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