Special Purpose Local Option Sales Tax (SPLOST)

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 Athens-Clarke County.

Regional Center

The smallest geographic county and the 14th most populous in the state, Athens-Clarke County serves Northeast Georgia as a regional center for employment, commerce, and recreation. The SPLOST Program provides opportunity to use the sales tax dollars that nonresidents provide to ease the burden on funding from local taxpayers. SPLOST has provided a fair way for regional citizens and visitors to support the services and infrastructure they utilize in Athens-Clarke County.

Department Responsibilities

The SPLOST management team oversees the planning, design, and construction associated with the capital improvement projects and assists in program scheduling, financial management, and reporting. The SPLOST Department directly supports the Manager's Office in the development and processing of reports for the Mayor and Commission that are required of the SPLOST Program.


Georgia law allows local communities to use Transportation Special Purpose Local Option Sales Tax (TSPLOST) proceeds for transportation purposes if approved by voters in a referendum. See the TSPLOST 2018 page for more details.