Fairfield County reviews process for 1% capital project sales tax, timeline and bond option explained

A representative from the South Carolina Association of Counties told Fairfield County Council on Oct. 13 that a capital project sales tax is a 1% local sales tax added to the regular sales-and-use tax and that the county would need to follow a statutory process to put it before voters.

John Deloach, who presented the briefing at the county administrator’s request, said the Department of Revenue would collect the additional tax and remit it quarterly to the county, which would segregate the receipts into a separate account for capital projects. "In a nutshell it is a 1% sales tax that is added to the normal, sales and use tax that taxpayers pay whenever they buy a good or service within the county," Deloach said.

The presentation explained why the issue matters: the tax can fund large capital needs such as roads and bridges, water and sewer, public safety buildings and joint…