LOST (Local Option Sales Tax)

What is LOST?
LOST (Local Options Sales Tax) is a 1% joint sales tax between the Chatham County government and the Cities within Chatham County. It is used to reduce the amount of property taxes needed to fund the budgets for these governments. LOST is not an additional source of revenue for the government.

What does LOST pay for?
Certain services are required by law and must be provided by the County. These services are provided to every resident of the County and can ONLY be offered by the County. LOST helps to reduce the amount every taxpayers has to pay for these services. LOST funds come from the sales tax and anyone who spends within Chatham County contributes to the LOST funds…even visitors to the County contribute to the fund.







31 SERVICES CHATHAM COUNTY IS REQUIRED TO SUPPLY TO EVERYONE


Function Budget
Sheriff’s Department $10,040,640
County Jail $48,959,602
Health Department $1,268,131
Roads, Streets and Bridges $1,431,341
Board of Assessors $5,651,346
Board of Equalization $189,263
Tax Commissioner $5,735,513
Board of Elections $1,492,090
Animal Control $1,470,724
Mental Health Services $706,660
Storm Water Drainage $1,418,504
Mosquito Control $3,911,194
Superior Court $8,282,927
State Court $3,583,170
Magistrate Court $1,725,757
Probate Court $1,877,046
Juvenile Court $6,574,514
E911 $2,998,700
District Attorney $8,629,343
Public Defender $3,402,505
Indigent Defense $1,631,368
Curtis V. Cooper Clinic $2,100,000
Curtis Lewis Clinic $358,271
Library $7,805,271
FEMA $1,318,424
Marine Patrol $758,676
SWAT $122,002
EMS $663,282
Coroner $465,425
Tele ride $5,435,824
Housing and Development $838,424
Grand Total $140,845,330



ADDITIONAL SERVICES PROVIDED COUNTYWIDE


Function Budget
Voter Registration$1,368,894
Court Expenditures$1,333,400
Victim Witness$879,569
DUI Court$289,938
Probate Filing Fees$300,000
Counter Narcotics$5,616,273
Safety Net$195,000
Greenbriar Children’s Center$235,000
Front Porch$268,039
Youth Intercept$324,206
Community Centers$227,131
Cooperative Extension$232,897
Other Community Service $1,050,981
Recreation$5,899,513
Aquatic Center$1,431,694
Weightlifting Center$258,664
Museums$224,720
Tybee Pier & Pavilion$54,000
Chatham Apprentice Program$281,853
Grand Total $20,471,772

In fiscal year 2023, $152,019,462 has been budgeted for these items