FAQ
E-SPLOST FAQs
What is E-SPLOST?
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.
What would E-SPLOST accomplish?
- Renovating & Revitalizing Marietta City Schools facilities and infrastructures district wide to ensure a well-maintained and secure learning environment for students and staff at all campuses.
- Sustaining & Improving Technology and Infrastructure for student learning
What do local property taxes fund in the school district?
Local property taxes only fund about 60% of the district’s operating budget, including teacher and administrators’ salaries, bus drivers, custodians and other staff salaries and benefits, and all goods and services to maintain facilities, infrastructure, and the learning environment. Local property taxes do not provide substantial funds for capital improvements, construction, renovations or technology for student learning. Before E-SPLOST, the school district issued bonds that were repaid from property tax revenues to fund capital improvements. This placed the burden on property owners.
Who provides oversight of the E-SPLOST funds and programs?
The Board of Education of the City of Marietta has a policy, as required by state law, that provides for an annual performance audit of all SPLOST expenditures. In addition, both technology and construction oversight committees are in place, and the district issues monthly Web-based reports on SPLOST collections and expenditures.
What Can a Penny Do?
- Renovating & Revitalizing Marietta City Schools facilities and infrastructures district wide to ensure a well-maintained and secure learning environment for students and staff at all campuses. Immediate Projects (not inclusive) are:
- Hickory Hills Elementary - Renovations/Modifications
- Marietta Center for Advanced Academics - Renovations/Modifications
- Sawyer Road Elementary - Renovations/Modifications
- West Side Elementary - Renovations/Modifications, New cafeteria/kitchen
- Marietta High School - Renovations/Modifications to original building not addressed by CTAE Renovations
- Marietta Sixth Grade Academy – Window Replacement, Hardscape Improvements
- Marietta Middle School – Roof repairs, Flooring, Painting
- Northcutt Stadium – LED Video Scoreboard
- MHS Track/LAX/Soccer Stadium – Scoreboard & Lane Timers
- All Elementary Schools – Outdoor Education/Playground Improvements
- Sustaining & Improving technology and infrastructure for student learning.
- Teacher Laptop Refresh
- Student Chromebook Refresh
- Interactive Display Refresh
- Network/Server Infrastructure Enhancements
- Fine Arts Instruments & Equipment
- School Instructional Program Materials & Equipment
- Audio/Visual System at MSGA
When will E-SPLOST expire?
On Dec. 31, 2028 or when the penny sales tax nets $71.514M in receipts for Marietta City Schools—whichever occurs first. Once it expires, the tax cannot be reinstated without voter approval.