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The Educational Special Purpose Local Option Sales Tax, otherwise knowns as ESPLOST, provides the framework for facilities growth aligned with the District's Strategic Plan.  ESPLOST is a one-penny sales tax that funds buildings, technology, and other needs outside of the general fund.  The one-cent sales tax provides a method of funding that everyone pays, not just property owners, as sales tax is paid by everyone who shops or stays in Chatham County.  A majority of these funds are generated by people who live outside Chatham County.  It is estimated that 40% of the funds collected come from visitors who do not live in Chatham County.  They may be visiting for a day or they could work in Chatham County but live in a neighboring county.