Special-purpose local-option sales tax
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In the U.S. state of Georgia, a special-purpose local-option sales tax (SPLOST) can be levied by any county, for the purpose of funding the building and maintenance of parks, schools, roads, and other public facilities. Georgia's state sales tax is currently 4% (groceries and prescription drugs exempted), with the counties allowed to add up to 2% more for SPLOST. A SPLOST is passed by a county commission and voted up or down by residents in a referendum, usually during the next scheduled election.
- One SPLOST (1%) may be used to increase the homestead exemption for property taxes.
- A SPLOST is not required to exempt groceries, but still cannot be applied to prescriptions.
- Cities are normally not allowed to levy sales taxes, they instead share proportionately with their county.
- Since 2004, Atlanta charges a city sales tax of 1% to separate and repair its old sewers and storm drains.
- Like the sewer tax, the MARTA sales tax is separate and not considered a SPLOST.