South Carolina S 298: Capital Use Sales Tax

Bill Text

2025-2026 Bill 298 Text of Previous Version (Jan. 30, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 298

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 4-10-330, RELATING TO CONTENTS OF BALLOT QUESTIONS AND THE USE OF 
CAPITAL PROJECT SALES TAX PROCEEDS, SO AS TO ADD WORKFORCE HOUSING AS A 
PERMISSIBLE TYPE OF PROJECT.

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

SECTION 1. Section 4-10-330(A) of the S.C. Code is amended to 
read:

 (A) The sales and use tax authorized by 
this article is imposed by an enacting ordinance of the county governing body 
containing the ballot question formulated by the commission pursuant to Section 
4-10-320(C), subject to referendum approval in the county. The ordinance must 
specify:

 (1) 
the purpose 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 local governmental entities, including the county, municipalities, and 
special purpose districts located in the county area, and may include the 
following types of projects:

 (a) 
highways, roads, streets, bridges, and public parking garages and related 
facilities;

 (b) 
courthouses, administration buildings, civic centers, hospitals, emergency 
medical facilities, police stations, fire stations, jails, correctional 
facilities, detention facilities, libraries, coliseums, educational facilities 
under the direction of an area commission for technical education, or any 
combination of these projects;

 (c) 
cultural, recreational, or historic facilities, or any combination of these 
facilities;

 (d) 
water, sewer, or water and sewer projects;

 (e) 
flood control projects and storm water management facilities;

 (f) 
beach access and beach renourishment;

 (g) 
dredging, dewatering, and constructing spoil sites, disposing of spoil 
materials, and other matters directly related to the act of dredging;

 (h) workforce housing as defined in 
Section 6-4-5(9);

 (h)(i) jointly operated projects of the county, a 
municipality, special purpose district, and school district, or any combination 
of those entities, for the projects delineated in subitems (a) through (gh) of this item;

 (i)(j) any combination of the projects described in subitems 
(a) through (hi) of 
this item;

 (2) 
the maximum time, in two-year increments not to exceed eight years from the 
date of imposition, or in the case of a reimposed tax, a period ending on April 
thirtieth, not to exceed seven years, for which the tax may be imposed;

 (3)(a) if the county proposes to issue 
bonds to provide for the payment of any costs of the projects, the maximum 
amount of bonds to be issued, whether the sales tax proceeds are to be pledged 
to the payment of the bonds and, if other sources of funds are to be used for 
the projects, specifying the other sources;

 (b) 
the maximum cost of the project or facilities or portion of the project or 
portion of the facilities, to be funded from proceeds of the tax or bonds 
issued as provided in this article and the maximum amount of net proceeds 
expected to be used to pay the cost or debt service on the bonds, as the case 
may be; and

 (4) 
any other condition precedent, as determined by the commission, to the 
imposition of the sales and use tax authorized by this article or condition or 
restriction on the use of sales and use tax revenue collected pursuant to this 
article.

SECTION 2. This act takes effect upon approval 
by the Governor.

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This web page was last updated on January 30, 2025 at 11:29 AM