On November 7, 2017, voters approved a Transportation Special Purpose Local Option Sales Tax (TSPLOST) to fund a variety of transportation-related projects. Collection of this 1% TSPLOST sales tax began on April 1, 2018 and increased the sales tax within Athens-Clarke County as of April 1 from 7% to 8%.
The Georgia Department of Revenue collects sales taxes throughout the state and remits those from Athens-Clarke County to the appropriate entity. Georgia imposes tax on the retail sales price of tangible personal property and certain services.
The TSPLOST 2018 sales tax is projected to expire on March 31, 2023 or at the end of the quarter after the raising of $109.5 million is reached, whichever occurs first. TSPLOST is one of three local option sales taxes approved by voters to fund community projects. A full breakdown of the current 8% sales tax is listed below.
|4%||State of Georgia||General revenue source|
|1%||Local Option Sales Tax (LOST)||Credit on property taxes|
|1%*||Educational Special Purpose Local Option Sales Tax (E-SPLOST) 5 Program (link to program) - $112 million up to five years||Educational projects administered by the Clarke County School District.||Approved by voters in 2016|
|1%*||Special Purpose Local Option Sales Tax (SPLOST) 2011 Program (link to program) - $195.3 million up to nine years||Capital projects administered by the Athens-Clarke County Unified Government||Approved by voters in 2010|
|1%*||Transportation Special Purpose Local Option Sales Tax (TSPLOST) 2018 Program (link to program) - $109.5 million up to five years||Transportation projects administered by the Athens-Clarke County Unified Government||Approved by voters in 2017|
|8%||Total Sales Tax|
* - Approved by voter referenda.
For more information on sales tax distribution, visit the Georgia Department of Revenue's Distribution Section webpage at www.dor.georgia.gov/distributions-section. For more information about sales and use taxes, visit the Georgia Department of Revenue's Sales and Use Tax webpage at www.dor.georgia.gov/sales-use-tax.