Georgetown County Local Option Sales Tax
On November 3, 2026, Georgetown County voters will consider a referendum to enact a 1% countywide sales tax (1 cent per dollar) pursuant to S.C. Code Section 4-10-10 et seq. This document provides factual educational information regarding revenue projections, statutory distributions, commodity taxability, and property tax relief.
Section 1: Overview & Core Provisions
Applies an additional 1% sales tax on taxable retail purchases, restaurant dining, and lodging. Groceries, prescription medicines, and motor fuel are 100% exempt.
Out of every dollar collected, 71 cents ($8.52 million of $12 million estimated total) is legally mandated to be returned to property owners as direct credits on annual property tax bills.
An estimated 40% of collections is paid by tourists and visitors purchasing retail goods and lodging in Georgetown County, which directly funds resident property tax relief.
Section 2: Statutory Revenue Distribution (The 71% / 29% Split)
Pursuant to S.C. Code § 4-10-40, based on a $12 million dollar estimate, all revenue collected is legally partitioned into two statutory funds:
Legally restricted to providing direct credits on property tax bills across Georgetown County.
| Taxpayer Allocation | Share | Annual Allocation |
|---|---|---|
| County Taxpayer Share (Countywide notices) | 67% | $5,708,400 |
| Municipal Taxpayer Share (City & town notices) | 33% | $2,811,600 |
| Total Property Tax Relief Fund | 100% | $8,520,000 |
Allocated between Georgetown County and its three municipalities based on statutory formula (50% point-of-sale collections + 50% population percentage).
| Local Government | Share | Annual Allocation |
|---|---|---|
| Georgetown County (Unincorporated) | 73% | $2,540,400 |
| City of Georgetown | 19% | $661,200 |
| Town of Andrews | 5% | $174,000 |
| Town of Pawleys Island | 3% | $104,400 |
| Total Operations Funding | 100% | $3,480,000 |
Section 3: Commodity Taxability Schedule (Exempt vs. Taxable Goods)
The 1% sales tax applies only to transactions already subject to the base 6% South Carolina sales tax. Essential household items are exempt under S.C. Code § 12-36-2120.
Fresh produce, meats, dairy products, bread, canned goods, and all SNAP/EBT-eligible food items.
Prescription pharmaceuticals, insulin, hearing aids, eye glasses, and doctor-ordered medical supplies.
Road fuels subject to dedicated state fuel user fees.
Motor vehicles, registered boats, and mobile homes subject to the state statutory cap.
Residential utility services remain exempt under state law.
Clothing, shoes, electronics, home furnishings, hardware, and consumer goods.
Restaurant meals, takeout dining, fast food, cafe orders, and beverage sales.
Hotel and motel rooms, beach rental houses, and short-term accommodations.
Commercial building leases and equipment rentals subject to state sales tax.
E-commerce purchases shipped to residential or business addresses in the county.
Section 4: Statutory Ballot Referendum Language & Election Schedule
The exact 49-word statutory question appearing on the General Election ballot:
Section 5: Public Information Sessions & Voting Schedule
Key educational town halls, voter registration deadlines, and voting dates for the November 3, 2026 election.
Section 6: Frequently Asked Questions (Statutory Reference Guide)
Direct, factual answers to common questions regarding the 1% Local Option Sales Tax referendum.
If you have any questions or need further information regarding the Local Option Sales Tax referendum, feel free to contact us.