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Sales tax a major source of funding for capital improvements...

Carrollton City Schools, the Carroll County School System and Bremen City Schools have shared a funding mechanism that has allowed all three school systems to greatly enhance/expand their facilities, technology and pursue other capital improvements. The Special Purpose Local Option Sales Tax, or SPLOST, is a 1-cent sales tax that is presented to the voters via referendum every five years. Voters overwhelmingly approved a fifth extension on the Nov. 3, 2015, General Election ballot.

While operations of all three school systems are primarily funded by state allocations and local property taxes, SPLOST can only be used for capital projects or to pay off debt. It cannot pay teacher salaries, pay utility bills or purchase books. What it can do is allow school systems to spend SPLOST on “brick and mortar” and other tangible expenditures, such as technology, freeing school budgets to use property taxes and state revenue to fund the day-to-day operations of the school systems.

Click here to see the latest schedule of SPLOST yearly expenditures for Carrollton City Schools.