South Carolina Attorney General Clarified Tax Hearing Rules
County leaders now have flexibility on which body hosts mandatory public hearings for transportation tax referendums.
Updated on Sept. 25, 2026 in Utilities
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South Carolina’s Attorney General issued a formal opinion clarifying that state law does not mandate which specific governing body must host required public hearings for transportation sales tax referendums. The guidance addresses procedural questions raised by the Charleston County Board of Voter Registration and Elections.
Why it matters
The opinion resolves a procedural ambiguity that threatened to delay or invalidate the public feedback process for infrastructure-related tax referendums. This clarification allows county councils and election boards to streamline their compliance efforts for upcoming revenue initiatives.
The Attorney General analyzed Section 4-37-30(A)(2) to clarify that statutory hearing requirements for transportation sales tax referendums do not restrict hosting duties to a single entity. The guidance provides a path forward for county-level infrastructure funding.
The players
Charleston County Council
The local legislative body responsible for municipal ordinances and public infrastructure project funding.
Charleston County Board of Voter Registration and Elections
The agency tasked with overseeing electoral processes and administrative compliance for county-level referendums.
The details
The Attorney General’s interpretation confirms that either the county election commission or the county council is authorized to conduct the public hearing required by statute. This removes a significant administrative bottleneck for Charleston County, which had sought clarity after passing an ordinance for a transportation sales and use tax. By establishing that either body can fulfill the legal requirement, the opinion prevents potential litigation or delays that could arise from disputes over procedural authority.
Timeline
September 25, 2026: The Attorney General issued the formal legal opinion regarding Section 4-37-30(A)(2).
Market Landscape
This opinion addresses procedural ambiguity within Section 4-37-30(A)(2), which has historically complicated public hearing requirements for local referendums. The ruling aligns with broader efforts to simplify regulatory compliance for county-level infrastructure tax initiatives.
Business operators involved in regional infrastructure planning should review this opinion to ensure their compliance workflows match the clarified authority structures. Moving forward, confirm which body will host public hearings for upcoming referendums to avoid procedural challenges.
The takeaway
The Attorney General has cleared a major hurdle for municipal tax referendums by granting flexibility in hearing administration. Operators should document the legal authority of any board or council hosting these meetings to ensure future compliance and avoid potential challenges to ballot measures.
Further reading
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Source note: This article includes information reported by Bloombergtax.
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