Local Taxes, Fees and Licenses
Local Option Sales Taxes
South Carolina counties, upon local referendum, are authorized to impose various local option taxes in addition to the 6 percent sales tax imposed by the state. Local option sales taxes include: Local Option Sales Tax (L.O.S.T), Capital Project Sales Tax, Transportation Sales Tax, Education Improvement Sales Tax, and special school district tax approved by local legislation.
Business Licenses and Other Special Taxes and Fees
Counties may impose special taxes and fees that address specific taxpayers engaged in certain business activities or living in certain geographic areas of the county. These groups may include businesses, developers and residents of certain tax districts. Special taxes and fees include franchise fees, front foot sewer assessments, impact fees, negotiated development exactions, tax increment financing, tourism, infrastructure admissions tax, special tax districts and community recreation special tax districts.
Regulatory and Consumer Goods & Service Fees
Counties may impose a new service or user fee by ordinance approved by a positive majority. User fees and service charges generally fall into two categories: Consumer Goods and Services Fees and Regulatory User Fees.