Special Purpose Local Option Sales Tax (SPLOST) is a 1% tax on all sales and uses in Newton County. SPLOST is used only for infrastructure SPLOSTand debt services. The 2017 SPLOST was approved with an anticipated revenue of  $64,800,000 and throughout five years brought in $78,790,010.70 for county and municipal projects.

Calculations are made based on previous year county sales to estimate what funding might be possible with the additional penny tax. From that amount, budgets are created for priority projects and estimates are made as to how distribute the funds to those projects. This information is placed on the ballot for the public referendum for voting.

The Newton County Board of Commissioners receive recommendations on SPLOST projects and order of completion from the SPLOST Oversight Committee.

Accrual Period

The SPLOST accrual period is typically five or six years during which the funds are accrued. Depending on the economy and urgency of need, some projects may be bonded in order to begin before all the money has accrued. The bond is then repaid with the SPLOST funds. The sales tax will be imposed for six years.


Newton County voters will get an opportunity to vote on a 2023 SPLOST Nov. 8, 2022.

The Newton County SPLOST Committee presented a list of recommended projects to the Board of Commissioners for consideration of placement on the Nov. 8 ballot.

Approved proposed 2023 SPLOST LIST

SPLOST Reporting