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 November 2022.