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Capital Projects Sales Tax (CPST)


The Capital Projects Sales Tax is an alternative means of generating revenue for the county and its municipalities. The tax must be approved by the majority of voters in Orangeburg County for the sole purpose of funding capital improvement projects that would not normally have been made possible due to a limited revenue tax base within the county. With an increased concern from the citizens of raising taxes, the County proposed in November 1998, the first Capital Projects Sales Tax Referendum for a 1% Sales and Use tax throughout the county.

The projects listed on the referendum ranged from water and sewer, road paving and sidewalk improvements, recreational improvements, public building renovation and construction and economic development.

The Capital Projects Sales Tax has accounted for roughly 61.10 miles of road improvements on Round One of the tax, 77.92 miles from Round Two, 64.10 from Round Three, with additional funding earmarked for road improvement in Round Four.

The tax was approved by the voters with several stipulations as regulated by law. The tax expires after seven years, after which, a new request must be made and approved by the citizens. The Capital Projects Sales Tax Program is audited annually by external auditors.

From its inception, the Capital Projects Sales Tax has yielded results that have positively impacted the citizens in every geographic area of the county. The new tax provides accountability, fairness and community growth opportunities for all citizens. The County of Orangeburg is currently beginning its fourth round of the tax.

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
    • 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% of voters in 2010 and 66% of voters in 2016
      • 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 for an additional seven years.
  • CPST Results:

    CPST referendums as approved by voters in 1998, 2004, 2010 and 2016 have earmarked millions of dollars to be invested into the county and your local communities. A breakdown by category is listed below.

    The following improvements were funded in CPST Round I:
    Water/Sewer: $19.6 Million
    Roads/ Paving: $14.2 Million
    Economic Development: $4.2 Million
    County/Municipal Buildings: $4.4 Million
    Community Facilities: $9.1 Million
    Professional Project Fees: $1.5 Million


    The following improvements were funded in CPST Round II:
    Water/Sewer: $14.2 Million
    Roads/ Paving: $15.4 Million
    Economic Development: $13.4 Million
    County/Municipal Buildings: $8.0 Million
    Community Facilities: $9.1 Million
    Professional Project Fees: $11.0 Million


    The following improvements were funded in CPST Round III:
    Water/ Sewer: $14.5 Million
    Roads/ Paving: $14.4 Million
    Economic Development: $13.0 Million
    County/Municipal Buildings: $14.3 Million
    Community Facilities: $15.8 Million
    Professional Project Fees: $12.0 Million


    The following improvements were funded in CPST Round IV:
    Water/ Sewer: $11.8 Million
    Roads/ Paving: $9.1 Million
    Economic Development: $6.2 Million
    County/Municipal Buildings: $25.2 Million
    Community Facilities: $12.9 Million
    Professional Project Fees: $9.0 Million
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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