History & Overview

In November 2017, DeKalb County voters approved a referendum to implement a one-cent SPLOST. The purpose of the SPLOST is to fund specified capital projects for both the county government and all municipalities within the county. Unlike other SPLOST programs in the state, the DeKalb SPLOST contains a requirement that 85 percent  of the funding generated must be spent on transportation-related or public safety projects. The remaining 15 percent may be used to repair any other existing capital assets. The county and city governments share the SPLOST revenue on a per capita basis between the unincorporated area and each municipality, excluding Atlanta in DeKalb. 

Effective April 1, 2018, the sales tax rate in DeKalb County (excluding Atlanta in DeKalb) is 8 percent; 4 percent  is collected by the State of Georgia;  1 percent  is the Education Special Purpose Local Option Sales Tax (E-SPLOST) for the DeKalb County School District, Atlanta Independent School System, and City of Decatur School System; 1 percent  for MARTA; 1 percent  for SPLOST for city and county capital improvement projects; and 1 percent for EHOST for homeowner property tax relief.