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.


# Horry County Greenlights New Local Sales Tax

The **South Carolina Attorney General** has cleared the way for Horry County to add a local option sales and use tax (LOST) on top of its existing taxes.  
Currently, the county collects:

- **Transportation tax**  
- **Education Capital Improvements (ECI) tax**  
- **Tourism Development Fee (TDF)**  

The AG’s opinion addressed whether adding another sales tax was permissible. State law does not prohibit multiple local taxes, and the statutes do **not** bar Horry County from imposing the LOST. Consequently:

- The county can now proceed with the new sales tax.
- Existing taxes (transportation, education, tourism) remain unchanged.

**Impact:** The new tax will generate additional revenue for local projects, allowing Horry County officials to plan community improvements with the extra funds.



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

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