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.
CURRENT ESPLOST:
On may 22, 2018, the voters approved 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 links below to view the annual operational review. The monthly financial reports contain detail and summary information regarding the current and previous expenditures. Funding necessary to address current and projected capital needs for Camden County Schools has an estimated totals $39,000,000. Current and projected decreases in existing funding sources 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 citizens of Camden County for approving the ESPLOST referendum on May 22, 2018. The collections for the new ESPLOST began in July 2019.