South Carolina S 979: Liability insurer

Bill Text

2025-2026 Bill 979 Text of Previous Version (Mar. 05, 2026) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 979

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING 
SECTION 4-37-30, RELATING TO SALES AND USE TAXES OR TOLLS AS REVENUE FOR 
TRANSPORTATION FACILITIES, SO AS TO PROVIDE THAT THE GOVERNING BODY OF A COUNTY 
MAY VOTE TO IMPOSE A TAX BY ENACTING AN ORDINANCE THAT MUST SPECIFY GREENWAYS, 
ALL ACCOMPANYING INFRASTRUCTURE AND SERVICES NECESSARY TO PROVIDE ACCESS TO 
THESE FACILITIES, AND DRAINAGE FACILITY MAINTENANCE AND CAPITAL IMPROVEMENTS 
FOR FLOODING PREVENTION AND MITIGATION, AMONG OTHER ITEMS; AND TO PROVIDE THAT 
A COUNTY MAY INCLUDE OPTIONAL BALLOT LANGUAGE FOR EXTENSION OF THE TERM OF THE 
TAX OR FOR A REPLACEMENT PURPOSE FOR THE TAX.

Be it enacted by the 
General Assembly of the State of South Carolina:

SECTION 1. Section 4-37-30 of the S.C. Code is amended to read:

 Section 
4-37-30. (A) To accomplish the purposes of this chapter, counties 
are empowered to impose one but not both of the following sources of revenue: 
a sales and use tax as provided in item (A)(B) or to authorize an authority established by the 
county governing body as provided in Section 4-37-10 to use and impose tolls in 
accordance with the provisions of item (B)(C):

 (A)(B) Subject to the requirements of this section, the 
governing body of a county may impose by ordinance a sales and use tax in an 
amount not to exceed one percent within its jurisdiction for a single project 
or for multiple projects and for a specific period of time to collect a limited 
amount of money.

 (1) 
The governing body of a county may vote to impose the tax authorized by this 
section, subject to a referendum, by enacting an ordinance. The ordinance must 
specify:

 (a) 
the project or projects and a description of the project or projects for which 
the proceeds of the tax are to be used, which may include projects located 
within or without, or both within and without, the boundaries of the county 
imposing the tax and which may include:

 (i) 
highways, roads, streets, bridges, mass transit systems, greenbelts and greenways, and all accompanying 
infrastructure and services necessary to provide access to these facilities 
including sidewalks, multipurpose paths, traffic signals, and relocation of 
utilities;

 (ii) other 
transportation-related projects facilities 
including, but not limited to, drainage facilities and 
drainage facility maintenance, and capital improvements for flooding prevention 
and mitigation relating to the highways, roads, streets, bridges, mass transit systems, greenbelts and greenways, and other 
transportation-related projects;

 (ii)(iii) jointly-operated projects, of the type specified in 
sub-subitem (i), of the county and South Carolina Department of 
Transportation; or

 (iii)(iv) projects, of the type specified in sub-subitem (i), 
operated by the county or jointly-operated projects of the county and other 
governmental entities;

 (b) 
the maximum time, stated in calendar years or calendar quarters, or a 
combination of them, not to exceed twenty-five years or the length of payment 
for each project whichever is shorter in length, for which the tax may be 
imposed;

 (c) 
the estimated capital cost of the project or projects to be funded in whole or 
in part from proceeds of the tax and the principal amount of bonds to be 
supported by the tax; and

 (d) 
the anticipated year the tax will end.

 (2) 
Upon receipt of the ordinance, the county election commission shall conduct a 
referendum on the question of imposing the optional special sales and use tax 
in the jurisdiction. A referendum for the initial imposition of the sales and 
use tax within a county pursuant to this chapter and all subsequent referendums 
to impose, extend, or renew the tax must be held at the time of the general 
election. The commission shall publish the date and purpose of the referendum 
once a week for four consecutive weeks immediately preceding the date of the 
referendum in a newspaper of general circulation in the jurisdiction. A public 
hearing must be conducted at least fourteen days before the referendum after 
publication of a notice setting forth the date, time, and location of the 
public hearing. The notice must be published in a newspaper of general 
circulation in the county at least fourteen days before the date fixed for the 
public hearing.

 (3) 
A separate question must be included on the referendum ballot for each purpose 
which purpose may, as determined by the governing body of a county, be set 
forth as a single question relating to several of the projects, and the 
question must read substantially as follows:

 "I approve a 
special sales and use tax in the amount of (fractional amount of on