Educational Special Purpose Local Option Sales Tax (ESPLOST)
In 1996 the Georgia Legislature approved steps ultimately leading to a constitutional amendment that allowed local governments, and school systems, to ask citizens to authorize a one cent Special Local Option Sales Tax (SPLOST) for municipalities and or a one cent Special Location Option Sales Tax for Educational Purposes (ESPLOST) for schools. The two sales taxes were to be voted on and approved separately by voters who could choose to approve one, both, or neither. Capital needs of cities and counties such as buildings, roads, bridges, parks and infrastructure could be addressed by the general SPLOST. School system capital needs such as schools, land for school buildings, school bus purchases, and technology infrastructure were to be addressed using the ESPLOST. Proceeds from either tax could not be used for general operating costs such as personnel or supplies.
Stakeholders approved the Educational Special Purpose Local Option Sales Tax (ESPLOST) in March of 2009. The existing ESPLOST will expire in 2014, therefore, the desire is to obtain approval from the stakeholders for the continuation of the one percent sales and use tax to allow for the continued success of Camden County's school children without further burdening property owners in the community. Click the summaries below to view the year to date collections and expenditures, as well as the annual operational review. The summary provides the budget and year to date expenditures for each ESPLOST project. Additionally, the status of each project has been included for review by interested parties.
Funding necessary to address current and projected capital needs for Camden County Schools has an estimated totals $43,680,000. Current and projected decreases in state support for education and growing inflationary pressures will prevent Camden County Schools from completing capital projects and improvements needed during the next five to ten years from the district's operating budget. THANK YOU TO THE VOTERS OF CAMDEN COUNTY FOR APPROVING THE CONTINUED ESPLOST ON NOVEMBER 5, 2013.
FY 2010 Report
FY 2011 Report
FY 2012 Report
Revenue Collections And Expenditure Summary:
2009 esplost collection summary as of 9.30.2013.ace.pdf
CCS ESPLOST AE Summary.sept.pdf