The Education Capital Improvements Sales and Use Tax

The Berkeley County Board of Education met on August 9, 2022 and passed a resolution to place a one-percent sales tax on the November 2022 ballots of Berkeley County voters.

District 2 representative, Mac McQuillin was recused from the vote. 

The resolution refers to the proposed one-percent tax as an Education Capital Improvements Sales and Use Tax, which is authorized by Title , Chapter 10, Article 4 of the Code of Laws of South Carolina. Amended in 1976, The Educational Capital Improvements Sales and Use Tax Act authorizes qualifying school districts in our state to impose a one-percent sales tax for specific capital improvement projects (listed below).

If approved, the tax may only be in place for seven calendar years, ending on December 31, 2029.

Penny Tax (Education Capital Improvements Sales and Use Tax) Projects As Included on the Resolution:

1. Construction and equipping of a K-8 school in the Nexton area
2. Construction and equipping of a K-5 school in the Jedburg area
3. Construction and equipping of a K-8 School in the Highway 52 Corridor
4. Renovation, expansion and equipping of Berkeley High School
5. Renovation, expansion and equipping of Cane Bay High School
6. Renovation, expansion and equipping of Goose Creek High School
7. Renovation, expansion and equipping of Hanahan Middle School
8. Upgrading Athletic Facilities at Berkeley High School
9. Upgrading Athletic Facilities at Cane Bay High School
10. Upgrading Athletic Facilities at Cross High School
11. Upgrading Athletic Facilities at Goose Creek High School
12. Upgrading Athletic Facilities at Hanahan High School
13. Upgrading Athletic Facilities at Philip Simmons High School
14. Upgrading Athletic Facilities at Stratford High School
15. Upgrading Athletic Facilities at Timerberland High School