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What is an Education SPLOST?

·         A one-penny sales tax on all retail sales in Stephens County.

·         Anyone who makes a purchase in Stephens County, including non-residents, participates in the tax.

·         ESPLOST is NOT a property tax.

·         Each ESPLOST must be brought to ballot and approved by Stephens County voters for a time period of 5 years.

·         ESPLOST revenue may only be used to support Stephens County School System capital projects such as:

o    General Obligation Bond debt previously incurred from the construction of new schools

o    School Buses, Technology, Security Upgrades, and Facility Upgrades

o    Other expenses as noted in the voter approved ESPLOST ballot

·         ESPLOST revenue may NOT be used to pay employee salaries or benefits.


Stephens County Board of Education SPLOST V Referendum