Special Purpose Local Option Sales Tax


SPLOST (Special Purpose Local Option Sales Tax) is a special one percent voter-approved sales and use tax in Forsyth County for a specified period of time (up to six years), raising an estimated amount of revenue for designated programs or named capital projects. Forsyth County voters first approved a county SPLOST referendum in 1987, for 5 years. The one percent sales tax has been continuously extended through voter approval by referendum:

  • In 1992, for 4 years
  • In 1996, for 32 months
  • In 1998, for 5 years
  • In 2003, for 5 years
  • In 2008, for 5 years, and
  • In 2011, for 6 years (beginning in July 2013, and ending June 2019)

Past SPLOST programs have provided funding for a number of important infrastructure projects that otherwise may not have been possible. These include numerous transportation projects such as new roads, road widenings, intersection improvements and sidewalks; fire engines and fire stations; land for parks and green space; libraries; the county’s new courthouse, jail and downtown parking facilities; animal shelter and more.


The eighth SPLOST referendum was voted on in November 2018. Click here to learn more about the input received for SPLOST VIII and the approved funding plan. 


Forsyth County’s current SPLOST program, SPLOST VII, was approved by voters November 8, 2011. SPLOST VII collections began July 1, 2013 and will continue through June 30, 2019.

SPLOST VII Intergovernmental Agreement and Proposed Project List
The Intergovernmental Agreement between the city of Cumming and Forsyth County for the Special Purpose Local Option Sales Tax (SPLOST) VII program was approved July 21, 2011 by both the Forsyth County Board of Commissioners and the Cumming City Council. Also approved by the Board of Commissioners at the July 21 meeting was a Resolution calling for a SPLOST VII election to be held November 8, 2011.

The Board of Commissioners approved a SPLOST VII county proposed project list at a special called work session held July 18. The SPLOST VII county proposed project list categorizes projects into either priority A or priority B projects. It is the intent of the Board of Commissioners that those projects identified as priority A and B projects are to be funded with SPLOST VII revenues, and such projects shall be completed by the Board of Commissioners, except that with respect to priority B projects the obligation to fund and complete each or any of said projects shall not occur until the county can reasonably determine that priority A projects will be fully funded and that a reasonable expectation exists that sufficient additional funds will be collected to fund each additional priority B project. For complete details, see the Resolution.


Forsyth County’s previous SPLOST program, SPLOST VI, was approved by voters February 5, 2008 and went into effect July 1, 2008. It expired June 30, 2013. Projects receiving SPLOST VI funding include transportation projects, the Sexton Hall Enrichment Center, a new ladder truck for the Fire Department, new Fire Stations 3 and 4, the Post Road Library, and a variety of park improvements.

View a map of SPLOST VI proposed Priority A projects: Priority A Map

Click here for an update on SPLOST VI expenditures and accomplishments.

Information Regarding Transportation Projects:
Click here to view a status update on transportation projects
Phases of Transportation Projects
Each construction project for new roads and major widening consists of three phases. The projects that are proposed will provide funding for the identified phase(s) of the overall project.

a. The Engineering phase will generally take up to one year and consists of the preliminary work that determines how the road will be constructed and what additional land may be needed to complete the project.

b. The Right of Way Acquisition phase can take between one and two years to complete and consists of negotiating with property owners for the purchase of the necessary additional land needed to complete the project.

c. The Construction phrase usually takes between two and three years and is when residents will see the construction of the project.

As you can see, a major road project can take between four and six years to complete.

Widening/Reclamation Projects
These projects are concentrated on existing roadways with narrow lanes and shoulders. While the widening would not add additional lanes, it would consist of adding width to the existing travel lanes and shoulders. It can also include improving horizontal curves along some roads. These projects are primarily focused on providing a safer roadway but upon completion also provide a consistent structure that will provide a much longer life.