Capital Project Sales Tax
The Capital Project Sales Tax (CPST) is often referred to as the Penny Tax. The proposed CPST3 is an extension of the existing CPST - It does not add a new or additional sales tax. The revenues generated by the tax may be used to fund or defray costs of "capital improvements" which are defined in S.C. Code 4-10-330.
In November 2020, Lancaster County Voters approved the third round of the CPST. The projects included were solicited, reviewed and recommended for inclusion by a citizen's committee, appointed by County Council and the municipalities in accordance with the State Code.
You can view the projects included in the CPST3 brochure here and the road repairs as recommended by the CTC here.
History of the CPST in Lancaster County
2008 - The first CPST was approved by voters to construct the new Lancaster County Courthouse.
2014 - The second CPST (expiring April 30, 2022) was approved by voters for road improvements and resurfacing of roads owned by the County and SCDOT, the acquisition and construction of a public safety and emergency services communications system, and the construction and equipping of improvements to the library system.