A Special Purpose Local Option Sales Tax (SPLOST) for Education (E-SPLOST) is a countywide, one-cent (penny) tax on all consumer goods that must be approved by voters in a referendum and is in effect for five years. A sales tax is based on consumption and is shared by all consumers. Estimates show that up to 30% of these funds are paid by non-Cobb County residents. If approved by voters, E-SPLOST is expected to collect $71.514M for Marietta City Schools (MCS) to construct, renovate, and revitalize aging school facilities district wide to ensure a well-maintained and secure learning environment for students and staff at all campuses; and, keep pace with rapidly changing technology for student learning.