Education Special Purpose Local Option Sales Tax (ESPLOST)

ESPLOST is a one-cent sales tax on all retail purchases and was approved by the voters of Georgia as a constitutional amendment in 1996. The rate must be 1% and is imposed for a period of time not to exceed five years. Local referendums are required to impose the 1% sales tax for each school district. Per state statute, ESPLOST may be used for technology improvements, purchase of school buses, capital outlay building projects, and retirement of bond debt. In November 2021, voters of Bryan County overwhelmingly approved the extension of ESPLOST for the next 5 years beginning August 2022.

Review of ESPLOST Expenditures
Georgia Code Section 20-2-491 requires all school districts whose ESPLOST generates $5 million or more annually to obtain an independent review of ESPLOST expenditures. 

BOE ESPLOST 2015 AND 2016

BOE ESPLOST 2017 AND 2018

BOE ESPLOST 2019 AND 2020

ESPLOST 2021
In compliance with the Transparency in Government Act, a link to the Bryan County School’s Education Special Purpose Local Option Sales Tax Schedule for the period ending June 30, 2021 is posted below.  For questions regarding this schedule, please contact Toni Williams, Director of Finance at (912) 851-4000 or twilliams@bryan.k12.ga.us

Schedule of Approved ESPLOST Budgets and Expenditures for Year Ended 6-30-21

Voters of Bryan County have approved ESPLOST referendums since 1998.  The schedule of ESPLOST V proceeds reflects cumulative sales tax revenues received since May 2018.

ESPLOST V Cumulative Proceeds