Out of Georgia’s 159 counties, there are only seven that divide their local option sales taxes with a school system. 

“LOST” is the the term for local option sales tax.  Here’s how it works: 4% of the 7% of the sales tax in Chattooga County goes to the state.  1% of the sales tax goes to county roads and bridges and another 1% goes to the school systems in the county.

Then there is an other penny added for education in Chattooga County – a 1% SPLOST – or special local option sales tax that goes to the school system as well.  That SPLOST was approved by Chattooga County voters, which gives Chattooga a 7% sales tax rate.

In a majority of Georgia’s 159 counties, county governments and city governments divide the revenue from the original local option sales tax. But in Bulloch, Chattooga, Colquitt, Habersham, Houston, Mitchell, and Rabun counties, that “original penny” of sales tax is dedicated to the schools.