Education Special Purpose Local Option Sales Tax

An education special purpose local option sales tax is a one-cent sales tax on all retail sales in Bulloch County. It is an alternative revenue source for public school districts to fund capital improvement projects. Because it is a sales tax, it is paid by both property owners and non-property owners alike. 

To create such a tax, a board of education may present a referendum to registered voters during a general election. If approved by voters, the one-cent sales tax exists for a five-year period. At that time a new referendum may be placed on the ballot, and voters will determine if the tax would be continued. In Bulloch County voters have approved six E-SPLOST cycles since 2003. At this time the tax is set to continue through September 30, 2033. 

It is currently estimated that one penny of sales tax revenues is the equivalent of five mills of property tax revenues. The alternative to a sales tax is an increase in property taxes, which are paid by Bulloch County property owners.

Bulloch County is considered ​a retail and tourism hub for the region. It is ​also home to Georgia Southern University, which serves students from across the state and nation who shop locally. It is widely believed that at least 40 percent of sales tax revenues in Bulloch County come from those who do not live in Bulloch County.

The Board of Education has leveraged these factors and used E-SPLOSTs since 2003, to fund capital improvement needs for local public schools. The previous education sales taxes (1 to 5) have funded the new construction and renovation of schools and athletic facilities, safety and technology infrastructure, school buses, and other equipment for Bulloch County's public schools.

Anyone who makes a purchase in Bulloch County pays the one-cent tax. This is advantageous for Bulloch County due to it being a regional retail sales and tourism hub. These means that in addition to those who own and do not own property, visitors to our county pay the tax as well.

The fifth education special purpose local option sales tax is scheduled to collect sales tax revenue from January 2023 through September 30, 2028. It's main purpose is for the construction of a new Southeast Bulloch High School.

This project is a linchpin project to provide additional space for current and future student enrollment at five schools in the southeast bulloch zone. Due to rising construction costs, the school district will need to know that it has secured this sales tax funding through 2033, in order to move forward with breaking ground for the new Southeast Bulloch High School in 2026.

• The entire community benefits from a quality public school system with safe, modern facilities. The social and economic strength of a community are greatly influenced by the success and environment of its schools.
• Having a quality public school system is a key factor in Bulloch County's ability to attract new business, industry, and residents.
• Many school system facilities are used by the public.
• An education special purpose local option sales tax is an alternative source of funding for public schools to pay for capital improvements; therefore, they can either reduce the need or the extent of property taxes or future millage rate increases. They also provide a revenue source that can be shared more fairly among property and non-property owners.
• It is currently estimated that one penny of sales tax revenues is the equivalent of five mills of property tax revenues. The alternative to a sales tax is an increase in property taxes, which are paid by Bulloch County property owners.

No, but it may reduce the amount of future property tax increases. An education special purpose local option sales tax also causes the tax burden to be shared more fairly among property and non-property owners alike because everyone pays sales tax. Without an E-SPLOST, the burden of funding capital projects would come from property taxes.

It is currently estimated that one penny of sales tax revenues is the equivalent of five mills of property tax revenues. The alternative to a sales tax is an increase in property taxes, which are paid by Bulloch County property owners.