SPLOST

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.