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 Greene County.
While Greene County is a rural Georgia County, it experiences significant visitor and tourist traffic due to Interstate 20, Lake Oconee, and other community assets. 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 Greene County.
SPLOST reports can be found in the Comprehensive Annual Financial Reports and Audits.