SPLOST (Special Purpose Local Option Sales Tax)  

The website containing information on SPLOST projects  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.

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