About: Special-purpose local-option sales tax

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A special-purpose local-option sales tax (SPLOST) is a financing method for funding capital outlay projects in the U.S. state of Georgia. It is an optional 1% sales tax levied by any county for the purpose of funding the building of parks, schools, roads, and other public facilities. The revenue generated cannot be used towards operating expenses or most maintenance projects.

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  • A special-purpose local-option sales tax (SPLOST) is a financing method for funding capital outlay projects in the U.S. state of Georgia. It is an optional 1% sales tax levied by any county for the purpose of funding the building of parks, schools, roads, and other public facilities. The revenue generated cannot be used towards operating expenses or most maintenance projects. (en)
  • 專用地方選擇銷售稅（英文：Special-purpose local-option sales tax，SPLOST）是美國喬治亞州縣份所徵收的稅項，用於興修公園、學校、道路及其他公共設施。喬治亞州現時的州銷售稅是4%（食品雜貨與處方藥獲豁免），各縣獲准再就專用地方選擇銷售稅把稅項增多2%。地方選擇銷售稅的施行須經縣委員會通過，並由居民以公民投票形式決議。有關的公民投票通常是在接下來的選舉進行。 * 專用地方選擇銷售稅（1%）或會用於增加的。 * 專用地方選擇銷售稅未必須要豁免食品雜貨與處方藥。 * 各市一般不准徵稅，只可與所屬縣份按比例攤分。 * 自2004年起，亞特蘭大收取1%的市銷售稅，用於分離並維修舊有的下水道和。 * 銷售稅像下水道稅一樣是獨立的，並不屬於專用地方選擇銷售稅。 (zh)
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  • A special-purpose local-option sales tax (SPLOST) is a financing method for funding capital outlay projects in the U.S. state of Georgia. It is an optional 1% sales tax levied by any county for the purpose of funding the building of parks, schools, roads, and other public facilities. The revenue generated cannot be used towards operating expenses or most maintenance projects. (en)
  • 專用地方選擇銷售稅（英文：Special-purpose local-option sales tax，SPLOST）是美國喬治亞州縣份所徵收的稅項，用於興修公園、學校、道路及其他公共設施。喬治亞州現時的州銷售稅是4%（食品雜貨與處方藥獲豁免），各縣獲准再就專用地方選擇銷售稅把稅項增多2%。地方選擇銷售稅的施行須經縣委員會通過，並由居民以公民投票形式決議。有關的公民投票通常是在接下來的選舉進行。 * 專用地方選擇銷售稅（1%）或會用於增加的。 * 專用地方選擇銷售稅未必須要豁免食品雜貨與處方藥。 * 各市一般不准徵稅，只可與所屬縣份按比例攤分。 * 自2004年起，亞特蘭大收取1%的市銷售稅，用於分離並維修舊有的下水道和。 * 銷售稅像下水道稅一樣是獨立的，並不屬於專用地方選擇銷售稅。 (zh)
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  • Special-purpose local-option sales tax (en)
  • 專用地方選擇銷售稅 (zh)
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