SC H4589

Expands eligibility for the Education Capital Improvements Sales and Use Tax to counties that do not meet existing collection requirements under certain conditions

Qualifying counties must only be imposing the local option sales tax (Article 1), and must have imposed that tax for less than ten years

The county must be completely encompassed by one entire school district

The county must have collected less than $50,000 in state accommodations taxes in the most recent fiscal year with complete collection data

Once a county meets these eligibility thresholds, it permanently remains eligible to impose the education capital improvements tax