An Education Special Purpose Local Option Sales Tax (E-SPLOST) is a one-cent sales tax that lasts a maximum of five years or until the established cap is reached. Legislation enacted in 1985 allows school districts the option to ask voters for the ability to levy and collect a one percent sales tax to help fund school improvements. It can be used to pay for capital projects or to retire debt, but cannot be used to pay government operating expenses, such as salaries.
On Dec. 8, 2020, the Board of Education approved a referendum resolution to continue the Education Special Purpose Local Option Sales Tax (E-SPLOST). The current E-SPLOST ends March 31, 2022. This referendum asks to continue the one-cent ESPLOST for five years, from April 1, 2022, to March 31, 2027, or until a cap of $190 million is reached, whichever comes first.
A continuation of the E-SPLOST will provide funds to improve safety and security, facilities, technology, and transportation. Overall the funds would be used to create safer and better learning environments.
The special election vote will be on March 16, 2021. More information is available in the related documents and links section.