A special-purpose local-option sales tax (SPLOST) is a financing method for funding capital outlay projects in the U.S. state of Georgia.
It is an optional 1% sales tax levied by any county for the purpose of funding the building of parks, schools, roads, and other public facilities.
Georgia law allows counties and municipalities complete discretion over the types of projects selected for SPLOST funding.
It was also opposed by the Sierra Club for putting so much more toward roads that will simply fill up again, as well as by the NAACP since it is a regressive tax that would have also applied to basic necessities like groceries, and would have singled-out MARTA as the only agency that would be blocked from receiving operating funds.
Still causing controversy is the fact that local government in the other nine regions will now be required to put up 30% matching funds for projects for the next two years instead of the typical 10% to 15%.