Public Budgeting

You are a budget and finance professional for a mid-sized county that desperately needs funding for a new county jail,
road repair and expansion, and improvements to several schools. Citizens have been resistant to an across-the-board tax
increase. As a result, the county commission is considering implementing a Local Option Sales Tax (LOST) or Special
Purpose Local Option Sales Tax (SPLOST), which would create a special purpose tax only for the aforementioned
programs. The county manager has asked you to research the issue and provide a recommendation. presenting both the positive and negative arguments to the tax. Then, most importantly, it will contain your
recommendation to either adopt the tax or not. Your presentation must be professional and also utilize a minimum of three
(3) peer-reviewed sources to substantiate your research and recommendations. These sources must be presented in APA
format.