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Capital Project Sales Tax

CPST Rankings

On April 6, 2021, Colleton County Council approved Resolution No. 21-R-10, creating the Capital Projects Sales Tax (CPST) Commission. The Commission was tasked with considering proposals for funding capital projects within the County and formulating a question to appear on the ballot in November 2022 to impose a one cent sales tax. The revenues generated by the tax may be used to fund or defray costs of capital improvements which are defined in S.C. Code 4-10-330.

The Commission consists of Bill Houston, Holland Maness, Jimmy Syfrett, Mark Walling, Clarence Wiggins, and Spencer Witkin.

The Commissioners are an independent body formed to serve in a temporary purpose of representing the citizens of Colleton County to assemble a list of qualifying Capital Projects from the citizens of Colleton County, municipalities, and other local agencies.

On May 3, 2022 County Council held the 1st Reading on Ordinance 22-O-08, by title only, to impose, subject to referendum approval and pursuant to the Capital Project Sales Tax Act, a one percent (1%) sales and use Tax (The "Tax") within Colleton County for no more than seven (7) years; to order a County-wide referendum on the question of imposing the tax and to prescribe the contents of the ballot question; to specify the purposes for which the proceeds from the tax are to be used, the maximum time for the imposition of the tax.

On May 4, 2022, the Commission heard presentations from the qualified projects submitted. The Commission expects the one cent to generate about $40 million.

The Commission met Wednesday, May 11, 2022, and formed the project list below to be included on a referendum for voter consideration on November 8, 2022. Should the referendum pass, the current Capital Project sales tax of 1% will remain in effect.