Since 1989, a 1¢Special Purpose Local Option Sales Tax (SPLOST) has allowed Bartow County to make significant infrastructure and facility improvements throughout the County. These projects have contributed to making Bartow County the vital community that it is today, a community that we feel is one of the best in the state.

A Special Purpose Local Option Sales Tax is placed on the election ballot as a referendum and voted on by the citizens of the County. Months, even years of planning go into a SPLOST program before it makes it to the ballot for your vote. Projects that are felt to be necessary to improve the economic viability, functionality and beauty of the County must be outlined in summary detail in order to allow the citizens sufficient knowledge of the designated SPLOST projects prior to casting their ballot for or against. Once a SPLOST is approved by the voters, governments are required by law to complete the projects outlined on the referendum, unless circumstances make it unfeasible to complete the projects or there is a shortfall in SPLOST proceeds. SPLOST proceeds cannot be used to fund employees or salaries and cannot be used for any other projects other than those so designated by the referendum. Any surplus SPLOST funds after projects are completed may be used to reduce debt or be used to reduce property taxes.


To date, Bartow County has utilized five Special Purpose Local Option Sales Taxes. Accomplishments that have been made in our County with the Special Purpose Local Option Sales Tax include: