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Special Purpose Local Option Sales Tax (SPLOST)

Follow the links below for more information regarding the current SPLOST Package.


The current SPLOST

became effective April 1, 2014.







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.
In Floyd County, a unique approach is taken:  a committee comprised of citizens takes proposals from the public and recommends to the Floyd County Board of Commissioners a proposed list of projects.   That list is passed by the County Commission and voted for or against by residents in a referendum, usually during the next scheduled election.  When a SPLOST is passed, the Citizens’ Committee monitors progress of the approved projects through quarterly updates from Cave Spring, Rome City, and Floyd County staff.
*To review 2013 SPLOST files click the Presentations link in the 2013 column
2006 2009 2013
June 23, 2011    
Report Report Report
Presentation Presentation Presentations
Financials Financials  
Dec. 16, 2010  Dec. 16, 2010   May, 29 2013
report                      report                      
presentation presentation  
A SPLOST can only last a maximum of five years. At that time, if the funds are still needed, it must be voted upon again. All expenditures of SPLOST funds must be in compliance with Article VIII, Section VI, Paragraph IV of the Georgia Constitution, and the Official Code of Georgia Annotated (O.C.G.A.) Section 48-8-141.