Capital Projects Sales Tax

During the November general election, Georgetown County voters will decide whether to authorize two penny sales taxes: the local option sales tax and capital projects sales tax.

These taxes would help create a more equitable tax structure in our area by requiring visitors – even those passing through – to pay more toward the services they consume and help fund needed capital projects to improve the health, safety and quality of life in our area.

Below is information about the capital projects sales tax. For information about the local option sales tax, please click here.

Shape our future for the better

What is the capital projects sales tax?

The capital projects sales tax is a 1 cent sales tax designed to fund a series of specific capital projects to improve the health, safety and quality of life in our area.

The tax can only be used toward projects such as roads, bridges, public facilities, recreation facilities and water and sewer projects.

Which projects will the tax fund?

A six-member committee of Georgetown County citizens selected 22 primary projects for funding with a focus on work that would bring the most benefit to the community. The committee also identified another 19 contingency projects that would be pursued in order of priority with any funds remaining after the primary projects are funded.

As reflected by the map and table below, projects are located across the county.

Primary Projects
Contingency Projects
Map ID Sponsoring entity Description Capital Project Sales Tax Funding
1 Browns Ferry Water District Water system improvements $3,068,000
2 City of Georgetown Relocation of electric utility lines along Black River Road for improved traffic and hospital access $1,040,000 (grant match funding)
3 Waccamaw Regional Transit Authority Passenger transfer facility in the City of Georgetown $624,000 (grant match funding)
4 Town of Andrews East Cherry Street, Rosemary Avenue and Georgetown Highway water system improvements $2,332,070
5 Town of Andrews South Rosemary, Morgan Avenue, East Cherry Street and systemwide water and sewer system improvements $652,426
6 Town of Pawleys Island North jetty improvements $286,000
7 Georgetown County NW Regional Park at Pleasant Hill covered recreational pavilion $832,000
8 Georgetown County Waccamaw Regional Recreation Center multi-sport court project $572,000
9 Georgetown County Water and Sewer District Sampit community sewer installation $13,302,650
10 Town of Pawleys Island Stormwater drainage improvement $2,080,000
11 Georgetown County Phase I of Wachesaw Recreation Park redesign, additions, and improvements $988,000
12 Town of Andrews Public works and fire equipment storage facility construction $1,352,000
13 Georgetown County Water and Sewer District Jerusalem and Northwest Old Pee Dee region water project installation $2,325,866
14 Georgetown County Landfill maintenance facility construction $1,009,840
15 City of Georgetown Maryville fire substation construction $1,040,000
16 City of Georgetown South Fraser and Emmanuel streets (steel mill system) stormwater improvements. $2,570,204
17 Georgetown County Water and Sewer District Kilsock to Plantersville water connection phases I and II $7,408,591
18 Georgetown County Water and Sewer District Plantersville water system improvement and upgrade $7,847,371
19 Georgetown County Emergency Management Division operations and 911 center construction $10,000,000
20 Georgetown County Midway Fire & Rescue Station 83 replacement $4,040,794
21 Georgetown County MLK Drive in Pawleys Island drainage and multimodal path construction $5,720,633
22 Georgetown County Water and Sewer District St. Luke Community sewer project $5,282,496
Map ID Sponsoring Agency Description Capital Project Sales Tax Funding
1 Georgetown County Murrells Inlet dredging $1,000,000 (grant match funding)
2 Georgetown County Water and Sewer District Oatland sewer $4,575,165
3 Georgetown County Water and Sewer District 701 sewer pump station $2,597,265
4 Georgetown County Parkersville drainage and multi-modal path $3,540,000
5 Georgetown County Brick Chimney Road phase II $3,022,269
6 Town of Andrews Stormwater improvements $6,500,000
7 Georgetown County Water and Sewer District Brick Chimney sewer main $3,899,890
8 Georgetown County Airport water and sewer $1,825,925
9 Georgetown County Petigru North drainage and multi-modal path $2,437,500
10 City of Georgetown Church St. to Merriman Rd. stormwater project $3,308,550
11 City of Georgetown Oak, Elizabeth, and Morrison Street water project $2,932,087
12 Georgetown County New Airport Drive Fire and EMS station $2,800,000
13 Georgetown County Emergency services training facility $1,000,000
14 Georgetown County Garden City beach groins $2,000,000
15 Rural Community Water District New elevated water tank $4,819,650
16 Georgetown County Water and Sewer District Hwy 521 water main $6,404,750
17 City of Georgetown Cannon street stormwater project $1,369,650
18 Georgetown County Ringle Heights area Fire and EMS station $2,800,000
19 Georgetown County Petigru South drainage and multi-modal path $2,409,705

How were projects selected for funding?

A six-member commission of citizens evaluated and prioritized projects following a series of public meetings throughout the county.

How much will the tax generate?

The tax would take effect in May 2025 and generate an estimated $10 million per year over eight years.

Are the capital projects sales tax and local option sales tax the same thing? 

No. These are separate taxes that will be on the ballot in November 2024. To learn more about the local option sales tax, please go here.

Which purchases would be subject to the capital projects sales tax?

The tax would apply to the purchase of items already taxed under the state’s 6 percent sales and use tax. This tax would NOT apply to groceries, gasoline, prescription medications and other items exempt from sales tax. Find a full list of exemptions here.

How many other counties already have a local sales tax?

Georgetown is one of only three counties in South Carolina without any form of local sales tax, which leaves residents to absorb a greater share of the tax burden and less funding available for needed community projects.

Twenty-three counties have a capital projects sales tax in place – often in concert with additional local sales taxes such as the local option sales tax.

Request a Speaker

Our speakers would welcome the opportunity to present to your group about the local option sales tax and capital project sales tax.