Option to Renew the Penny Sales Tax

Penny Sales Tax Graphic

    On November 4, 2008, voters in Horry County (the “County”) approved the Education Capital Improvement Sales and Use Sales Tax (the “Sales Tax”) to fund capital improvements for public schools and the county’s two institutions of higher education. Horry County Schools (the “School District”) received 80% of the revenue.  Coastal Carolina University received 13.3% of the revenue and Horry-Georgetown Technical College received 6.7% of the revenue.  If the reimposition of the 1% sales tax is approved by the voters, those percentages of the revenues shared will be the same.

    The 1% sales tax reduced the millage levied on behalf of the school district for debt service from 28 mills to 10 mills, provided a revenue stream to help pay for growth, and allowed for more collaboration for educational programs among Horry County Schools, Coastal Carolina University, and Horry-Georgetown Technical College.

    As of June 2022, over $953.6 million has been collected from the 1% sales tax, which sunsets in March 2024.
    The Horry County Board of Education ordered a referendum, held on November 8, 2022, to reimpose the 1% sales tax for an additional 15 years.


Capital Projects Completed Since 2008

  • Click on the icons below to see a listing of capital projects and facilities that have been completed since the passing of the 1% sales tax in 2008. Projects completed as of June 30, 2022.


1% Sales Tax FAQs

  • What is the Educational Capital Improvements Sales and Use Sales Tax Act (the “Sales Tax Act”)?

  • How did Horry County Schools fund capital projects before the imposition of the 1% sales tax was approved by the voters in 2008?

  • How would the renewal of the 1% sales tax work?

  • How long would the renewal of the 1% sales tax last?

  • How would the 1% sales tax be used?

  • Can the 1% sales tax be spent to hire teachers or used for other operational costs?

  • How much money would the 1% sales tax generate?

  • Will the 1% sales tax be sufficient to fund the projects?

  • How much does/will the 1% sales tax currently cost me?

  • What options would Horry County Schools have if voters do not reauthorize the 1% sales tax?

  • Is the 1% sales tax different from property tax?

  • What are some examples of day-to-day purchases that would be exempt from the sales tax? What are some examples of non-exempt items?

  • How will taxpayers know that the 1% sales tax revenues will only be used as intended?


About Horry County Schools

  • Horry County Schools is inspiring possibilities for student success through a broad range of unique teaching and learning opportunities.

    Horry (pronounced O-Ree) County Schools is made up of 56 schools within nine attendance areas: Aynor, Carolina Forest, Conway, Green Sea Floyds, Loris, Myrtle Beach, North Myrtle Beach, Socastee, and St. James. Horry County Schools has more than 48,000 students and is South Carolina’s third-largest school district.