Municipal Capital Projects Sales Tax : Municipal Association of SC

In This Section

Challenge

Funding municipal infrastructure improvements that city residents and business owners support is difficult if county councils have decided not to place the question of a county-wide capital project sales tax on the ballot or if the majority of county residents have voted down such funding.

Solution

Allow municipal residents to vote to impose a capital project sales tax for funding specific municipal infrastructure projects when the county has opted not to pursue this option or when county residents have voted down the ballot question. City residents can decide at the local level which infrastructure projects are important to them and how they want to pay for these projects.

Talking points

This is not a new tax – counties currently have this revenue source available to them, and the bill would allow cities the same option in order to provide the level of services and facilities demanded by their residents.
It provides an alternative method of funding for critical infrastructure needs that would be specifically designated on the ballot.
The referendum would be held during a November general election.
Voters are informed on the ballot the specific capital projects that will be funded (previous projects include infrastructure, road improvements and sewer systems)