S 0979 — A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 4-37-30, RELATING TO SALES AND USE TAXES OR TOLLS AS REVENUE FOR TRANSPORTATION FACILITIES, SO AS TO PROVIDE THAT THE GOVERNING BODY OF A COUNTY MAY VOTE TO IMPOSE A TAX BY ENACTING AN ORDINANCE THAT MUST SPECIFY GREENWAYS, ALL ACCOMPANYING INFRASTRUCTURE AND SERVICES NECESSARY TO PROVIDE ACCESS TO THESE FACILITIES, AND DRAINAGE FACILITY MAINTENANCE AND CAPITAL IMPROVEMENTS FOR FLOODING PREVENTION AND MITIGATION, AMONG OTHER ITEMS; AND TO PROVIDE THAT A COUNTY MAY INCLUDE OPTIONAL BALLOT LANGUAGE FOR EXTENSION OF THE TERM OF THE TAX OR FOR A REPLACEMENT PURPOSE FOR THE TAX.

Summary

Transportation Sales Tax

Bill Text

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The bill adds provisions for counties in South Carolina to impose a transportation sales tax with specific requirements regarding its use and referendum procedures.

• Section 4-37-30

  to provide that the governing body of a county may vote to impose a tax by enacting an ordinance that must specify greenways, all accompanying infrastructure and services necessary to provide access to these facilities, and drainage facility maintenance and capital improvements for flooding prevention and mitigation, among other items; and to provide that a county may include optional ballot language for extension of the term of the tax or for a replacement purpose for the tax.

  The bill allows counties to specify additional uses for revenue generated from the transportation sales tax.

• Section 4-37-30(A)

  one but not both of the following sources of revenue: a sales and use tax as provided in item (A)(B) or to authorize an authority established by the county governing body as provided in Section 4-37-10 to use and impose tolls in accordance with the provisions of item (B)(C): → one but not both of the following sources of revenue: a sales and use tax or to authorize an authority established by the county governing body as provided in Section 4-37-10 to use and impose tolls in accordance with the provisions of item (B)(C):

  Clarifies the options available for counties to generate revenue for transportation projects.

• Section 4-37-30(A)(1)(a)(ii)

  other transportation-related projects facilities including, but not limited to, drainage facilities and drainage facility maintenance, and capital improvements for flooding prevention and mitigation relating to the highways, roads, streets, bridges, mass transit systems, greenbelts and greenways, and other transportation-related projects; → other transportation-related projects including, but not limited to, drainage facilities and drainage facility maintenance, and capital improvements for flooding prevention and mitigation relating to the highways, roads, streets, bridges, mass transit systems, greenbelts and greenways;

  Streamlines the text for clarity in describing what constitutes transportation-related projects.

• Section 4-37-30(A)(4)(a)

  If a county has imposed a tax pursuant to this chapter for less than the maximum twenty-five year term allowed and the tax remains in effect, then the governing body of the county at any time may call for a referendum to extend the term of the tax for up to seven years, and thereafter call for referendums to extend the term of the tax for up to seven years, for an aggregate total not to exceed twenty-five years. → A county may call for a referendum to extend the term of the existing tax for up to seven years, repeatedly, for an aggregate total not to exceed twenty-five years.

  Simplifies the procedure for extending the term of an existing transportation sales tax.

• Section 4-37-30(A)(4)(b)

  If a majority of the votes cast are in favor of imposing the tax for one or more of the specified purposes, then the tax is imposed as provided in this section; otherwise, the tax is not imposed. → If a majority of the votes cast are in favor of imposing the tax for one or more of the specified purposes, then the tax is imposed; otherwise, the tax is not imposed.

  Eliminates redundant language in the voting procedure for tax imposition.

Action History

1. March 05, 2026

   Referred to Committee on Finance (Senate Journal-page 6)

2. March 05, 2026

   Introduced and read first time (Senate Journal-page 6)

Sponsors

• Senator Lawrence K. "Larry" Grooms · Cosponsor
• Senator Ed Sutton · Primary

Subjects