Horry County Can Add a New Sales Tax, Attorney General Says

The South Carolina Attorney General has cleared the way for Horry County to tack on a local option sales and use tax (LOST) alongside the taxes it already collects. The county currently levies a transportation tax, an education capital improvements (ECI) tax, and a tourism development fee (TDF). The new opinion answered a question about whether adding another sales tax was legal, given that the state law does not explicitly forbid multiple local taxes.The AG concluded that the statutes do not bar Horry County from imposing the LOST, so it can go ahead. This decision means the county may raise revenue for local projects by using a new sales tax in addition to its existing taxes. The ruling also clarifies that the county’s other taxes—transportation, education, and tourism—remain unaffected. Horry County officials can now plan how to use the extra funds for community improvements.