SPLOST (Special Purpose Local Option Sales Tax)
Documentation of the 2005 SPLOST Projects maybe found on the 2005 SPLOST page of this website. Timelines/progress reports and the 2005 SPLOST Budget Summary are available on this page. (As new documention is added, previoulsy posted documentation will be archived.)
Smyrna 2011 4-Year SPLOST proposed projects list (link to the left of this message is to a pdf listing 2011 4-year SPLOST proposed projects for Smyrna). Collection of the 1% sales tax began for the 2011 4-Year SPLOST January of 2012.
The website containing information on the 2005 SPLOST projects and the 2011 (4-year) SPLOST for Smyrna is http://www.smyrnasplost.com.
In 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. A SPLOST is passed by a county commission and voted up or down by residents in a referendum. All expenditures of SPLOST funds must be in compliance with Article VIII, Section VI, Paragraph IV of the Georgia Constitution, and Official Code of Georgia Annotated (O.C.G.A.) Section 48-8-141.