The Special Purpose Local Option Sales Tax (SPLOST) is a one percent sales tax for the purpose of financing capital outlay projects for the use and benefit of the County and qualified municipalities within the County. The one percent sales tax is subject to voter approval in an election to be held November 4, 2025. The County and the City will be jointly responsible on a pro rata basis for the cost of holding the SPLOST election.

If approved by voters, the one percent sales tax will continue for a period of six years with collections beginning on October 1, 2026. Upon receipt by the County of SPLOST proceeds from the Georgia Department of Revenue, the County shall distribute SPLOST proceeds to the City and qualified municipalities in accordance with the terms of the Intergovernmental Agreement.