The SPLOST law was enacted in 1985 at the request of ACCG. The SPLOST was conceived of and was enacted as a county tax for funding capital projects. It is not a municipal tax; nor is it a joint county-municipal tax like the regular Local Option Sales Tax (LOST). As a county tax, a SPLOST can only be initiated by the Board of Commissioners [O.C.G.A. § 48-8-110 and Op. Attorney General U85-24].