That 1-cent sales tax is almost certainly SPLOST. It is a penny added at the register. Macon-Bibb County can spend it only on big one-time projects like roads, parks, and buildings.
The short answer
- SPLOST stands for Special Purpose Local Option Sales Tax. It adds 1% — one penny on the dollar — to most things you buy in the county. (source)
- It can pay only to build or buy things: roads, bridges, fire trucks, parks, public buildings. It can also pay off old debt. It cannot pay salaries or day-to-day upkeep. (source)
- It exists only because voters approved it. The County Commission puts it on the ballot. A majority has to vote yes. (source)
- Macon-Bibb voters approved the most recent SPLOST on March 18, 2025, with about 83% in favor — clearing the way to raise up to $450 million for projects. (source)
What this means for you
You pay SPLOST automatically. A penny at a time, every time you buy something taxable in Macon-Bibb. You do not file anything or sign up for anything.
Two terms, defined once:
- Sales tax is the extra percent added at checkout. Part goes to the state. Part stays local.
- A "penny" is local shorthand for one percentage point (1%) of that sales tax. SPLOST is one of those local pennies.
In Macon-Bibb, the total sales tax is 8%: 4% goes to the state and 4% stays local. SPLOST is one penny of that local share. (source)
Here is the part residents tend to like. A big share of SPLOST is not paid by people who live here. Macon-Bibb cites a Georgia Tech Enterprise Innovation Institute study finding that 71.4% of SPLOST is paid by people traveling to and through the county — shoppers, commuters, and visitors. Treat that as the county's own figure, from a study tied to the SPLOST campaign, not an independent number. It can change in future cycles. (source)
What it pays for
SPLOST can only fund capital projects — one-time things you build or buy, not ongoing bills. Macon-Bibb lists the categories it may use SPLOST for:
- Roads, streets, and bridges — paving, streetlights, sidewalks, bike paths, and safety fixes
- Public-safety buildings and equipment, like fire stations and trucks
- Economic development and airport facilities
- Administrative buildings, civic centers, and court facilities
- Parks and recreational and historic facilities
- Water, sewer, and stormwater projects
- Paying off debt the county already owes
(source)
What it does NOT pay for
This is the most common mix-up. SPLOST money cannot be used for operating expenses or maintenance. Not salaries. Not keeping the lights on. Not the upkeep of a building SPLOST helped build. By law it is for capital projects only. (source)
The day-to-day budget — the part that pays people and keeps services running — comes from other sources. For the full picture of where the county's money comes from and goes, start with our budget explainer.
Who decides it
Nobody can impose SPLOST alone. There are two steps:
- The County Board of Commissioners votes to call a referendum — a public vote — under Georgia law, O.C.G.A. § 48-8-111.
- The voters then have to approve it. (source)
A SPLOST does not run forever. By state law it lasts five or six years, depending on the agreements between the county and its cities. Then it ends, unless voters renew it. (source)
In Macon-Bibb, the previous SPLOST began in April 2018 and was expected to wrap up in September 2025 — so the new one went to voters in March 2025 and takes over when the old one ends, around October 2025. (source)
How residents usually deal with it
You do not "deal with" SPLOST the way you deal with a bill. There is nothing to pay separately and nothing to apply for. It is already built into the price at the register.
You engage in two places: at the ballot box and at the planning stage.
- When it is up for renewal, you vote yes or no on keeping the penny going. Check your ballot at /elections.
- When the project list is being decided, the County Commission sets which projects the next SPLOST will fund. Follow or weigh in at commission meetings — see /commission for what they handle, and the county's Meeting Broadcasts page to watch.
For the current combined sales-tax rate and the exact SPLOST line item in Macon-Bibb, check the live Georgia Department of Revenue rate charts below rather than a number that may be out of date.
Where to go next
- Macon-Bibb County — SPLOST projects explainer — what SPLOST is, what it funds, and the county's case for it.
- Macon-Bibb Board of Elections — March 18, 2025 Special SPLOST Election — the most recent SPLOST vote.
- Georgia Dept. of Revenue — Sales Tax Rates — the current combined rate and local breakdown.
- On PeachTracker: the budget explainer (where the day-to-day money comes from), your elections guide (when SPLOST is on the ballot), and the commission page (who picks the projects).
- Macon-Bibb County — "SPLOST overwhelmingly approved" — the 83% approval and the $450 million the 2025 SPLOST is authorized to raise.
- Camden County, GA — SPLOST explainer — definition, the capital-only / no-operating-or-maintenance rule, and the referendum-by-voters process under O.C.G.A. § 48-8-111.
- Macon-Bibb County — SPLOST projects explainer — Macon-Bibb's one-penny definition, the list of eligible project categories, the 71.4% non-resident figure (Georgia Tech Enterprise Innovation Institute study), and the 2018 SPLOST timeline (April 2018 to September 2025).
- Macon-Bibb Board of Elections — March 18, 2025 Special SPLOST Election — the most recent Macon-Bibb SPLOST referendum.
- ACCG — SPLOST: A Guide for County Officials — the statutory five-or-six-year duration and the capital-project framework.
- Georgia Dept. of Revenue — Sales Tax Rates — current local/SPLOST rate charts for confirming today's rate.