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Capital Penny Sales Tax (CPST)

What is the Capital Sales Penny Tax? In November 1998 the County of Orangeburg proposed via referendum a 1% sales and use tax to fund Capital Projects throughout the County. The projects ranged from water & sewer, road improvement, recreation, sidewalks & curbing, public buildings (renovation & new construction) and many other projects. The Division of Public Services manage the road projects listed on the referendum which address and fund improvements to 61.1 miles of County maintained roads. In November 2004 the County of Orangeburg proposed a continuation of the 1% sales and use tax to fund additional Capital Projects throughout the County. The road improvement projects addressed and funded improvements to 77.15 miles of County maintained roads and 7.87 miles of resurfacing State maintained roads. In November 2010 the County of Orangeburg proposed another renewal of the 1% sales and use tax to fund additional Capital Projects throughout the County. The road improvement projects addressed and funded improvements to 62.17 miles of County maintained roads. If you have any questions regarding the Capital Penny Sales Tax, please contact our office by phone or via the contact form.

The documents below contain a list of Road Improvement Projects and the current status of each. If you do not have Adobe PDF Reader, you may obtain a copy of it freely via the "Get Adobe Reader" link at the bottom of this page.

CPST Facts and Figures

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    • What is the Capital Penny Sales Tax (CPST)?
      • Authorized by SC Code 4-10-330
      • Proceeds must be used for capital/infrastructure projects only: for example, Roads, Water, Sewer, Municipal Buildings, Community Facilities - Cannot be used for operations, personnel, or equipment
      • After seven years, a new vote must be carried out for a new set of projects
      • Projects must be listed individually on a referendum and be approved by voters
    • Approximate totals of proposed CPST projects by category:
      • Water/Sewer: $14.2 Million
      • Roads/Transportation: $15.4 Million (64 miles)
      • Economic Development Infrastructure: $13.4 Million
      • County/Municipal Buildings: $8.0 Million
      • Community Facilities: $20.3 Million
    • Why the CPST is needed:
      • CPST represents the best opportunity for Orangeburg County and its municipalities to create community and economic development projects for its citizens
      • CPST was supported by 68% if voters in 2010
      • 21% of revenues collected under the CPST come from non-residents
      • CPST revenue can be used to leverage other sources of state and federal grants, for example: CDBG provides 3:1 match, USDOT provides up to 10:1 match
      • CPST is not a new tax. Once approved in the general election, it would provide for a continuation of the previous CPST in for an additional seven years.
    • CPST Results from I and II:
      • Roads - 140 miles paved (State only provides funds for approximately 3 miles annually)
      • Water/Sewer - Improved community health, opening of new areas for development
      • Economic Development - OCCIP, LMRWA, Western OC, to create jobs and build tax a base
      • Municipal Buildings: Fire substations/training facility for ISO ratings, Town Halls, judicial centers and library facilities
      • Quality of Life: aquatic park, municipal parks, ball fields, and other recreation facilities
    • The CPST provides accountability and fairness:
      • It must be voted on by citizens
      • It positively impacts citizens in every geographic area of the County
      • Once approved, project funds can only be spent on the specific project shown on the ballot
      • The CPST sunsets, or terminates after seven years
      • The CPST program is audited annually by an external auditor
      • County residents benefit from sales taxes paid by non-residents who also use our local services
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Holly Hill Municipal Complex
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Orangeburg County Aquatic Center
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Orangeburg County Aquatic Park
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Holly Hill Police Dept.
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Holly Hill Library
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Holly HIll Town Hall
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Interior/Holly Hill Summary Court
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Holly Hill Municipal Complex

CPST Referendums

The referendums below contain a list of Community Development and Road Improvement Projects and the current status of each project. Where Right-of-Way does not exist, the county has to obtain the necessary R/W for the project to go forward.

Contact Us

Special Projects Administrator

County Engineer