What is ESPLOST?
An Educational Special-purpose Local Option Sales Tax is a financing method for funding capital outlay projects in the state of Georgia. It is an optional one penny sales tax levied by any city/county for the purpose of funding the building of schools and other projects.

What How has ESPLOST benefitted GCSS?
SPLOST has funded the following Gainesville City School System projects thanks to members of our community: 

FACTS about the 1¢ Education Sales Tax

• No new sales tax
• An extension of the current sales tax, not an additional tax
• Renewal Education Sales Tax starts after the current Education Sales Tax ends
• Sales tax is paid by everyone who shops in Gainesville/Hall County, including visitors
• Provide modern, safe and secure school facilities for Gainesville/Hall County children
• Quality schools promote a better future for our students and economic growth for our

What will the continued 1¢ Education Special Purpose Local Option Sales Tax (ESPLOST) provide for students in Gainesville City Schools?

The proposed projects include:

• Acquiring, constructing and equipping new schools
• Constructing and equipping additional classrooms and instructional support space
• Purchasing school safety and security equipment
• New athletic facilities
• Improving existing educational facilities
• Acquiring instructional and administrative technology
• Purchasing school buses
• Purchasing textbooks, instructional, vocational and physical education equipment
• Making payments on incurred bond debt