Definition: This tax can be levied by any county for the purpose of funding the building and maintenance

of parks, schools, roads, and other public facilities.

Example: The Special Purpose Local Option Sales Tax adds an additional 2% onto the existing state sales

tax of 4%

Answer :

Answer:

The answer is "SPLOST".

Explanation:

A central tax rate with special purposes can support capital expenditure projects in Georgia. Its optional tax rate for parks, schools, highways as well as other government infrastructure levied by every jurisdiction is a 1% tax. The electorate shall decide if the projects described are financed via SPLOST or government leaders are not required to raise property tax for funded projects.

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