Special Purpose Local Option Sales Tax (SPLOST)

Cobb’s Special Purpose Local Option Sales Tax (SPLOST) is an optional sales tax, spanning up to six years at a time, and proposed by the county government and participating municipal governments — Cobb’s cities, including Powder Springs, are apportioned shares of the tax revenues based on their populations. The sales tax must be approved by Cobb voters via a referendum. Voters in this year’s general election will be considering approval of a SPLOST to start in 2022, though the sales tax would not be a new one: It would immediately succeed Cobb’s 2016 SPLOST, which remains underway and spans six years, ending on Dec. 31, 2021.
Powder Springs’ plans for the sales tax revenues were highlighted in an Oct. 8 live-streamed presentation on the city’s Facebook page. View the recording of the SPLOST 2022 Presentation here.

In 2014, voters approved a referendum on a six-year one-cent Special Purpose Local Option Sales Tax that will be in effect from January 1, 2016 through December 31, 2021. The 2016 SPLOST addresses the needs of Public Safety, Resurfacing, Parks, General Streets and Intersection improvements.

Click here to view a video of completed 2016 SPLOST projects.