Local Option 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 project 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 improvements to improve the health, safety and quality of life in our community.

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

What is the local option sales tax?

The local option sales tax is a 1 cent sales tax designed to reduce property taxes. Visitors to our community would help fund these property tax reductions through the sales tax they pay on purchases while in our area.

How much will you save?

Estimate the amount of property tax savings you would receive if the local option sales tax is approved during the November general election.

Please note: This calculator is for planning purposes only. The actual amount of property tax reduction you may experience may vary from the estimates reflected.

How would the local option sales tax reduce my property taxes?

The local option sales tax would generate approximately $10 million per year, of which 71 percent would be used to reduce property taxes on homes (including second homes), vehicles, boats, commercial property and other items subject to property tax. The remaining 29 percent would be used by the county and municipalities to support services and projects provided to the community.

What purchases would be subject to the local option 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.

What types of property taxes would be offset by the local option sales tax?

Residents would see the biggest reduction in property taxes on homes. However, residents would also benefit from property tax reductions on other property, including vehicles and boats.

How is the local option sales tax implemented?

Georgetown County voters will decide whether to implement the tax via referendum during the Nov. 5 general election. If a majority of voters approve, the tax would take effect May 2025.

Are the capital project sales tax and local option sales tax the same tax?  

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

How many other counties already have local sales taxes?

Georgetown is one of only three counties in South Carolina without any form of local sales tax, which leaves local residents to absorb a greater share of the tax burden and less funding available for needed community projects. Thirty-two counties have a local option sales tax in place – often in conjunction with additional local sales taxes such as the capital project 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.