Capital Projects Sales Tax (CPST)

Workers in yellow vests and hardhats work alongside an asphalt finisher on a newly paved roadThis 1% local sales and use tax is used to fund specific capital projects such as roads, bridges, public facilities, recreation facilities, and water and sewer projects. This tax may be imposed in addition to all other Sales & Use Taxes to pay the debt service on bonds issued for various capital projects in the counties that impose the tax. The tax would be in place for a defined period approved by voters.

How would the funds be used?

Projects to be funded with a new CPST have not yet been selected. The projects this tax revenue can be used for and the process for deciding on the projects is strictly governed by S.C. Code 4-10-300. A commission must first be appointed to create a proposed list of projects, which must also be approved by taxpayers as part of the referendum. 

View a PowerPoint presentation that describes the CPST process, as well as the types of projects that may be considered by the Commission.

Notice of Intent to Accept Project Submittals

The CPST Commission approved a Notice of Intent to Accept Project Submittals at its February 1, 2024 meeting.  View the notice in its entirety by clicking here.

Capital Project Sales Tax Commission

County Council in conjunction with the County's three municipalities -- the Towns of Andrews and Pawleys Island, and the City of Georgetown -- appointed a six-person commission to identify the capital projects to be included in the referendum, to prioritize the projects and to formulate the referendum question that will appear on the ballot. The six members are required by law to represent the municipalities and geographic regions of the county.

For more information on how state law governs the creation of this commission and how members are appointed, please refer to S.C. Code Section 4-10-320.

Two individuals were appointed to the commission by the City Council of Georgetown at its November 9, 2023 meeting:

  • Lawrence Harris Chewning
  • William R. Tiller

County Council appointed three individuals to serve on the CPST Commission at its November 14, 2023 meeting:

  • Gary C. Cooper, Jr.
  • Robert E. Crenshaw
  • Ashley K. Nelson

The final member of the commission - Mark Hawn of Pawleys Island - was appointed on December 5, 2023.

When will the commission make its recommendation on projects?

The commission's first meeting was held on December 18, 2023 at 5:30 p.m. at the Howard Center (1610 Hawkins Street, Georgetown). It will continue to meet throughout early 2024. Its meetings are taking place around the county and are open to the public. The commission's recommendations are scheduled to be presented to County Council by the end of April, 2024. Upcoming meetings, as well as recordings and information from past meetings are available at the bottom of this page.

How can I recommend a project?

Projects are only being accepted from agencies that would be responsible for building Two construction workers in hard hats and orange vests stand next to a backhoeand maintaining the project (i.e. Georgetown County Water and Sewer District would have to submit sewer projects that would become part of its system). This is to ensure the projects have support from the agencies that would later be responsible for them. Additionally, proposed projects must:

  • Show evidence of need and describe the benefit to the residents of the county;
  • Provide details of project and cost estimates, as well as a clear scope of the entire project;
  • Indicate other funding sources and the availability of such funds;
  • Include an anticipated project timeline;
  • Demonstrate capacity and intent to complete project as proposed.

If you would like to recommend a project, please coordinate with the municipality or agency that would be responsible. If you have further questions, email cpstcommission@gtcounty.org.

What kinds of projects qualify for CPST funding?

Eligible projects are defined by state law and include:

  • (a) highways, roads, streets, bridges, public parking garages and related facilities;
  • (b) courthouses, administration buildings, civic centers, hospitals, emergency medical facilities, police stations, fire stations, jails, correctional facilities, libraries, coliseums, educational facilities under the direction of an area commission for technical education, or any combination of these projects. Only new construction qualifies; renovations and restorations will not qualify.
  • (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 stormwater management facilities;
  • (f) beach access and beach renourishment;
  • (g) jointly operated projects of the county, a municipality, a special purpose district, and a school district, or any combination of these entities for the projects delineated in subitems (a) through (f);
  • (h) any combination of the projects described in subitems (a) through (g) of this item.

How will the CPST Commission evaluate projects?

A second draft version of the Commission's Evaluation Matrix was discussed at its February 8, 2024 meeting. You can view this draft by clicking here.

What happened to the funds from the County's last CPST?

Georgetown County Voters previously approved a CPST in 2014 whichA truck drives on a road next to a sign showing the road was paved with funds from the 2014 CPST raised $41 million over its four-year lifespan, funding projects including road resurfacing, dredging in Murrells Inlet and fire service enhancements. More than 100 road resurfacing projects were completed with the funds, including state- and municipally-maintained roads, as well as county roads. Two projects that were to be funded with the funds have not yet been able to be completed: Dredging of Winyah Bay and a new building to house police and fire operations in the Town of Andrews. 

In December of 2019, the dredging of Winyah Bay was "deemed to be no longer viable or economically beneficial for our area by the U.S. Army Corps of Engineers and the S.C. Ports Authority" due to an exponential increase in the cost of dredging. As a result, the $6 million earmarked for that project is still available while other options are explored. 

The $1.5 million earmarked for the Town of Andrews was made available to the Town, plus an additional $1.5 million. The project has not been completed.

The 2014 CPST raised more money than was anticipated and those funds were assigned to additional projects that qualify for CPST funds, as dictated by state law. 

What other SC counties have a CPST?

As of November 2023, 23 of the state's 46 counties already have a CPST.

Effective DateCounties
May 1, 1998York
May 1, 1999Newberry and Orangeburg
May 1, 2001Aiken
May 1, 2007Florence
May 1, 2009Allendale, Chester and Lancaster
May 1, 2013Bamberg, Lee and Marion
May 1, 2015Colleton
May 1, 2017Allendale, Barnwell, Greenwood, Horry, McCormick and Williamsburg
May 1, 2018Spartanburg
May 1, 2019Calhoun and Saluda
May 1, 2021Edgefield and Laurens


How can I access agendas, minutes, or recordings for past or upcoming CPST Commission meetings?

Agendas, minutes, and recordings for commission meetings can be accessed in our Agenda Center. Please click here to be taken to the Agenda Center category for the CPST Commission.

Additionally, a calendar of upcoming CPST Commission events is below. Meeting agendas will be linked on each calendar entry as those agendas are published.

Other Resources

March 2024

Sun Mon Tue Wed Thu Fri Sat
25 26 27 28 29 1 2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
31 1 2 3 4 5 6
View All Events