Capital Projects Sales Tax

On November 4, 2024 Barnwell County registered voters overwhelmingly approved the continuation of a 1% Capital Projects Sales Tax (CPST).   The tax will be in place for a period of 8 years, beginning May 1, 2025.  To see the full list of projects for the 2024 CPST, click here.

What is the Capital Projects Sales Tax?

A Capital Projects Sales Tax (CPST) is a 1% local sales and use tax that is used to fund specific capital projects such as improvements or purchase of public facilities, recreation facilities, water and sewer projects, purchase of major equipment, make major repairs or renovations, and other qualifying  items set forth by Title 4,Chapter 10, Article 3 of SC Code of Laws.

This tax is placed on purchased goods in Barnwell County. The revenue collected is distributed proportionally to the municipalities to fund the projects that have been voted on during the November 2024 general election.  Barnwell County and all seven local municipalities (Barnwell, Blackville, Elko, Hilda, Kline, Snelling, and Williston) have approved projects for their specific jurisdiction. The projects, with estimated costs, were proposed to a the CPST Commission for review.  Upon the Commission’s approval and recommendation, Barnwell County Council approved a resolution for the referendum to appear on the November 2024 general election ballot.

The CPST Commission

Barnwell County Council, in conjunction with the County's seven municipalities, 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. The CPST Commission was created in accordance with the law; see Title 4, Chapter 10, Article 3 of SC Code of Laws for more information about the creation and composition of the CPST Commission.

How was the public involved?

After County Council approved the projects and referendum question proposed by the CPST Commission, the mayors held a series of public meetings to inform the public.  The meetings were held in Barnwell, Blackville, Hilda, and Williston, and provided the public an opportunity to ask questions about the projects, the process of the CPST, and the tax itself.  Most of these meetings were livestreamed. To see a copy of the brochure from those meetings, click here.

What projects are part of the 2024 CPST?

To see the ballot question from the 2024 General Election, click here.  

To see the 2024 Capital Project Sales Tax Ordinance, click here.

To see the list of all 2024 CPST Projects, click here.