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 up or down by residents in a referendum, usually during the next scheduled election. Once the SPLOST has passed, the Citizens’ Committee monitors progress of the approved projects through quarterly updates from Cave Spring, Rome City, and Floyd County staff.
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.