Cobb County Explained: What Is SPLOST?

This is an entry in a series called Cobb County Explained. To learn more about this series, visit this link to the series introduction.

SPLOST is one of the most common ways local governments in Georgia pay for major public projects without relying entirely on property taxes. In Cobb County, SPLOST dollars have helped fund roads, parks, libraries, public safety facilities and other infrastructure projects residents use every day.

Cobb County has a series of FAQs about SPLOST that can be found by following this link.

What is SPLOST?

SPLOST stands for Special Purpose Local Option Sales Tax.

It is a temporary, voter-approved 1% sales tax used to pay for specific capital projects. “Capital projects” generally means long-term investments such as roads, buildings, parks, trails, fire stations or public safety equipment — not day-to-day government operations.

Under Georgia law, counties can ask voters to approve a SPLOST referendum. If voters approve it, the county adds an extra 1 cent to every dollar spent on most retail purchases for a set number of years or until it raises a target amount of money.

SPLOST revenues cannot legally be used for general operating expenses like salaries, routine maintenance or utility bills.

How it works in Cobb County

In Cobb County, SPLOST proposals are typically developed by county leaders in coordination with cities such as Marietta, Smyrna, Kennesaw, Acworth, Austell and Mableton.

Before a SPLOST can take effect:

1. Cobb County officials create a project list.
2. County commissioners approve putting the measure on the ballot.
3. Voters decide whether to approve the tax in an election.

If approved, the tax is collected on eligible purchases throughout the county. The money is then distributed according to agreements between Cobb County and participating cities.

Projects are usually grouped into categories such as:

• Transportation and road improvements
• Parks and recreation
• Public safety facilities and equipment
• Libraries and government buildings
• Trails, sidewalks and infrastructure upgrades

The tax is temporary. Most SPLOST programs last several years and automatically end once the approved time period or funding cap is reached.

Why it matters to residents

SPLOST affects both residents and visitors because anyone making taxable purchases in Cobb County contributes to the tax.

Supporters often argue SPLOST helps fund expensive infrastructure projects while reducing pressure on property taxes. Because visitors also pay the sales tax, some of the cost is shared by tourists, commuters and shoppers from outside the county.

Critics sometimes argue SPLOST can increase consumer costs or that voters should closely monitor how governments spend the money.

For residents, SPLOST decisions can directly affect:

• Traffic and transportation improvements
• Park and trail expansions
• Public safety investments
• Library renovations
• Community development projects

What to know now

Cobb County voters periodically see SPLOST referendums on local ballots. Each proposal includes a specific project list and estimated funding amount.

Georgia also has related special sales taxes that work differently, including:

• E-SPLOST for schools and education projects
• TSPLOST for transportation projects

Although the names are similar, each tax has different legal rules and approved uses.