Establishes timing and conditions for referendums on rescinding a local option sales and use tax in South Carolina.

The bill sets the rules for holding referendums on rescinding a one percent local option sales and use tax in South Carolina. If a county governing body receives a petition to rescind the tax, it must hold a referendum on the first Tuesday after the first Monday in November of an even-numbered year. The referendum must occur at least two years after the tax was levied. If voters approve the tax's rescinding, it cannot be reimposed for two years. The county election commission must publish the referendum question and project details two weeks before the vote.

Establishes timing and conditions for referendums on rescinding a local option sales and use tax in South Carolina.

The bill sets the rules for holding referendums on rescinding a one percent local option sales and use tax in South Carolina. If a county governing body receives a petition to rescind the tax, it must hold a referendum on the first Tuesday after the first Monday in November of an even-numbered year. The referendum must occur at least two years after the tax was levied. If voters approve the tax's rescinding, it cannot be reimposed for two years. The county election commission must publish the referendum question and project details two weeks before the vote.