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Penny Tax 2025 Main Test

Person using equipment to repave a road surface

About Us:


Lexington County is experiencing an exceptional level of growth, having recently surpassed a population of 300,000 people. With this growth, travel demand on the roadways in Lexington County is increasing substantially. Recognizing the trend of growth in our communities, Lexington County is concerned that the traffic infrastructure will become further stressed without effective transportation planning. It is important that the roads in our County meet the needs of the traveling public.

Transportation projects must be developed with funding for enhanced road quality, traffic flow, and overall mobility in Lexington County.

In order to address these growing transportation needs, Lexington County is considering a one-cent sales tax. A 1% sales tax would generate more than $80 million per year, and a portion would be collected from non-resident consumers passing through. A sales tax ensures that all road users, not just County residents, contribute to the transportation infrastructure.


Penny Tax Explained:


A Capital Project Sales Tax (CPST) is a 1% sales tax which can be imposed by County Council only if approved by the majority of voters in a general election.

If passed, collections would begin on May 1 in the following year.

Unless voted on again, the tax will expire after a maximum of 8 years.

The sales tax would not apply to unprepared foods, prescription medication, vehicles, or fuel.

The sales tax is used only for specific projects listed on the ballot.