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What is an Education SPLOST?

  • A one-penny sales tax on all retail sales in Stephens County.
  • Anyone who makes a purchase in Stephens County, including non-residents, participates in the tax.
  • ESPLOST is NOT a property tax.
  • Each ESPLOST must be brought to ballot and approved by Stephens County voters for a time period of 5 years.
  • ESPLOST revenue may only be used to support Stephens County School System capital projects such as:
    • General Obligation Bond debt previously incurred from the construction of new schools
    • School Buses, Technology, Security Upgrades, and Facility Upgrades
    • Other expenses as noted in the voter approved ESPLOST ballot
  • ESPLOST revenue may NOT be used to pay employee salaries or benefits.

Stephens County Board of Education SPLOST V Referendum