Open Access. Powered by Scholars. Published by Universities.®

Education Commons

Open Access. Powered by Scholars. Published by Universities.®

Educational Administration and Supervision

Georgia Southern University

2004

Special Purpose Local Option Sales Tax

Articles 1 - 1 of 1

Full-Text Articles in Education

The Special Purpose Local Option Sales Tax Referendum And The Financing Of Public School Capital Projects In Georgia, Kathy Cox Peavy Jan 2004

The Special Purpose Local Option Sales Tax Referendum And The Financing Of Public School Capital Projects In Georgia, Kathy Cox Peavy

Legacy ETDs

Although taxes have risen across the nation, funding for public school capital projects still remains a critical need in education. The public outcry for no new taxes has given arise to various types of creative funding for capital projects. The use of a 1-cent sales tax for educational purposes is one type of new funding for capital projects. This study was a mixed-method, descriptive design study gathering quantitative and qualitative data on the Special Purpose Local Option Sales Tax referendum in Georgia. Fifty-seven school districts in Georgia, with an approved SPLSOT referendum on March 18. 1997, along with four school …