One Cent Sale Tax

Also known as the “Penny Sales Tax,” the One Cent Sales Tax (OCST)

        equates to paying one penny per $1 on a taxable item’s purchase price.

        The taxes collected help fund roadway, infrastructure, and greenbelt

        preservation projects throughout Berkeley County.

Berkeley County’s One Cent Sales Tax Program was established in 2008.

        Voters passed additional referendums in 2014 and 2022, approving the

        continuation ofthe program. For the first time in the OCST program, the

        2022 referendum provides funding for greenbelt preservation projects.

Within the OCST program, the County also created the Dirt-to-Pave

        program,which paves roads often found in rural communities. To date, the

        county has completed 65 dirt-to-pave projects from both the 2008 and

        2014 referendums.


2008 Referendum143 Million
2014 Referendum273 Million
2022 Referendum587 Million


  • Capacity (Widening) Projects
  • Major Resurfacing Projects
  • Other Transportation Projects
  • Intersection Improvements
  •  Local Street Resurfacing (Streets to be determined through input from
              SCDOT, County and Municipal officials, as well as the public)        
  • Paving Projects (Various dirt roads throughout the County as determined by the County governing body and staff)
  • Purchasing property for conservation
  • Purchasing conservation easements
  • Creating passive greenspace
  • Creating active greenspace
  • Protecting natural resources
  • Protecting agricultural or heritage landscapes
  • Protecting scenic corridors


“Each project completed not only adds to the quality of life to

            those directly affected, but also reduces annual maintenance costs

            and allows resources to be used elsewhere. Thanks to the TAXPAYER

            for supporting this program so we can help bring critical

            infrastructure improvements to our County.”

Johnny Cribb, Berkeley County Supervisor

What is the sales tax ?

Also known as the ‘Penny Sales Tax,’ the One Cent Sales Tax (OCST)

          equates to paying one penny per $1 on a taxable item’s purchase price.

          The taxes collected help fund roadway, infrastructure, and greenbelt

          preservation projects throughout Berkeley County.

Where is my money going?

Check out this interactive dashboard to learn more

Can I get my private drive fixed?

Nope

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