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Must a special one percent sales and use tax be imposed in Spartanburg County (the “County”) for 6 years to raise the amounts specified for the following purposes:
and pending the receipt of such sales and use tax, must the County also be authorized to issue and sell, either as a single issue or as several separate issues, general obligation bonds (the “Bonds”) of the County in an aggregate principal amount not exceeding $217,000,000, to defray the costs of the projects listed above plus issuance costs, to be paid from the sales and use tax to be imposed as stated herein and pledged to the payment of the principal of and interest on the Bonds, and, in the event such sales and use tax is inadequate, such bonds shall be payable from a sufficient ad valorem tax imposed on all taxable property in the County?
CONDITIONS AND RESTRICTIONS ON THE USE OF SALES AND USE TAX REVENUE COLLECTED UNDER THE CAPITAL PROJECTS SALES TAX ACT: The capital projects sales and use tax and any related Bond proceeds shall be used and expended for procurement, design, engineering, project management, construction and/or improvement of the projects listed above, including payment of such sums as may be required in connection with the issuance of Bonds. Net proceeds of the capital project sales and use tax or the proceeds of any related bonds, if approved, must be expended for the purposes stated, in the priority listed above. The expenditures of revenues from the capital projects sales and use tax or the proceeds of any related bonds, if approved, shall be subject to acquisition of property, rights-of-way, design and engineering considerations, the receipt of all necessary permits and regulatory approvals, funding of projects from other sources (including unanticipated grants that fund a project), bids in excess of project estimates, qualifications of bidders, cost overruns, financing costs, exhaustion or insufficiency of net sales and use tax revenues or Bond proceeds to complete the projects in the order and priority stated above, and other unforeseen circumstances and conditions. In the event any of the foregoing affect any project, the County Council shall, by ordinance, make findings regarding the same before funding a lesser priority project. Nothing herein shall prevent the simultaneous funding of multiple projects consistent with each project’s designated priority.
INSTRUCTIONS TO VOTERS: All qualified electors of the County desiring to vote in favor of imposing the tax for the stated purposes and authorizing the issuance and sale of Bonds in connection therewith as outlined above and subject to the limitations and conditions set forth above shall vote “YES”, and all qualified electors opposed to levying the tax and issuing such Bonds shall vote “NO”.
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The referendum is on the ballot for the next general election scheduled for November 7, 2017.
Yes. State law outlines the requirements for the question to be asked in this manner. The conditions and restrictions section was added by the Capital Project Sales Tax Commission to explain and require that the projects must be funded in the priority order indicated in the question and to provide more detail regarding the scope of the project.
If approved by the voters, the one cent sales tax would begin May 1, 2018 and end April 30, 2024. The sales tax cannot continue past April 30, 2024 unless reauthorized by the voters at another referendum.
No. The one cent sales tax would not apply to unprepared food (groceries), prescription medicines, gasoline purchases, certain maximum tax items such as automobiles, and sales of personal property otherwise exempt from State sales tax.
According to the South Carolina Revenue and Fiscal Affairs office, the additional one cent sales tax would generate approximately $37,421,097.00 per year. This estimate is prior to any adjustments made by the South Carolina Department of Revenue for administrative expenses.
State law requires that the one cent sales tax be used only for the projects listed on the ballot:
Any remaining funds will be used for roads and bridges projects to include the then highest priority projects identified in the County’s Capital Improvement Plan after taking into account the availability of State and other funds.
According to the May 2017 report by Justice Planning Associates, Inc:
The existing City Hall and the County Administration Building, both constructed in the early 1960s, are more than 50 years old. Both facilities were built prior to modern codes and standards. Both facilities have physical issues that impact operating requirements. Those issues include: inappropriate accessibility for mobility-impaired persons; insufficient power and data supply for modern technology; and inadequate heating, ventilation, and cooling.
Rationale for Combining City and County Government Facilities