A Special Purpose Local Option Sales Tax (SPLOST) is a county-wide 1% sales tax used to fund capital outlay projects proposed by the county government and participating municipal governments. It may not be used for operating expenses. The tax is imposed when the county board of commissioners calls a local referendum and the referendum is subsequently passed by the voters within the county. The tax is collected on all items subject to state sales tax.

Houston County continues to experience growth. This growth requires new or upgraded facilities to serve the public. A SPLOST is an equitable consumption tax shared by those who make purchases in our county, to include numerous visitors. The SPLOST also funds capital improvements from everyone's contribution, not just property owners.

On November 7, 2023, Houston County passed the renewal of the SPLOST tax. This Special Purpose Local Option Sales Tax will allow us to serve you better by updating roadways for a safer county, creating community-wide projects that promote the growth of the economy and so much more!


SPLOST Factsheet