In Georgia, a SPLOST can be levied by any county, for the purpose of funding the building and maintenance of parks, schools, roads, and other public facilities. Counties are allowed to add up to 2% more sales tax for SPLOST. A SPLOST is passed by a county commission and voted up or down by residents in a referendum, usually during the next scheduled election. A SPLOST can only last up to six years. At that time, if the funds are still needed, a new SPLOST 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 Official Code of Georgia Annotated (O.C.G.A.) Section 48-8-141.
Cities are normally not allowed to levy sales taxes; they instead share proportionately with their county.
SPLOST has provided significant resources to the City of Berkeley Lake. It has been estimated that approximately 40% or more of proceeds from SPLOST are from out-of-county sources since Gwinnett County is a shopping destination for citizens living in counties beyond our borders.