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In 1997, the South Carolina General Assembly passed legislation that allowed county and municipal governments to provide a ballot referendum to voters in a General Election for the implementation of a local option sales tax. The Capital Project Sales Tax (better known to some as a "Penny Tax") establishes a 1% sales tax on goods and services (with the exception of unprepared food, pharmaceuticals and fuel) to generate funds for local capital projects. 

Laurens County Council established a Capital Project Sales Tax Commission in December, 2019 for the purpose of vetting and prioritizing projects submitted by citizens, groups and government agencies across the county to be considered for adoption by referendum in the 2020 General Election. This referendum will be held on November 3, 2020 on the General Election ballot in Laurens County. You can find more details on the 16 projects to be funded by the tax revenue here.



Key Points

about the Capital Project Sales Tax


It is ​the ONLY TAX implemented by the public and NOT by a government entity

Projects were submitted by groups from throughout Laurens County. NO AGENCY or entity was denied the opportunity to participate.

It will NOT grow government in any way - no projects increase any government departments, budgets, manpower, etc.

It has a FIXED LIFE OF 8 YEARS, established by state law. It is then removed and can only be re-instated if the VOTERS DECIDE to implement a second round through another VOTER-APPROVED referendum.

The revenue generated by the tax can ONLY be used for the approved projects listed on the ballot.

It is a sales tax to be paid by all who purchase goods and NOT A PROPERTY TAX paid only by those who own property within the county.

Up to 35-40% of the tax will be paid by persons OUTSIDE Laurens County.

Projects funded by the sales tax will OFFSET FUTURE PROPERTY TAX INCREASES.

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