South Carolina S 1028: Referendum Timing

Bill Text

2025-2026 Bill 1028 Text of Previous Version (Mar. 24, 2026) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 1028

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS TO PROVIDE THAT 
REFERENDA HELD PURSUANT TO SECTIONS 4-8-120, 4-10-30, 4-10-35, 4-10-330, 4-10-425, 
4-10-460, 10-550, 4-10-570, 4-10-740, 4-10-750, 4-10-760, 4-10-930, 4-10-980, 4-11-265, 
4-20-20, 4-23-1015, 4-37-30, 5-15-30, 5-31-235, 6-1-320, 6-1-630, 6-11-271, 6-11-273, 
6-11-2070, 6-13-120, 13-12-15, 48-9-590, 48-11-70, 48-11-100, 48-11-120, 
48-11-185, 48-11-190, AND 61-6-2010 MUST BE HELD ON THE FIRST TUESDAY FOLLOWING 
THE FIRST MONDAY IN NOVEMBER IN EVEN-NUMBERED YEARS.

Be it enacted by the 
General Assembly of the State of South Carolina:

SECTION 1. Section 4-8-120(C) of the S.C. Code is amended to read:

 (C) The referendum is a special election called only for the purpose of 
determining whether or not the municipality or special purpose district shall 
become a part of the consolidated political subdivision. 
The referendum must be held on the first Tuesday following the first Monday in 
November in even-numbered years.

SECTION 2. Section 4-10-30(A) of the S.C. Code is amended to read:

 Section 
4-10-30. (A) The county election 
commission in each county shall conduct a referendum on the first Tuesday following the first Monday in November in even-numbered years on the question of implementing 
the local option sales and use tax within the county area. The state election 
laws apply to the referendum mutatis mutandis. The county election commission 
shall publish the results of the referendum and certify them to the county 
council. The sales and use tax must not be imposed in the county area, unless 
a majority of the qualified electors voting in the referendum approve the 
question.

SECTION 3. Section 4-10-35 of the S.C. Code is amended to read:

 Section 
4-10-35. (A) Upon petition of fifteen 
percent of the qualified electors of a county presented

 to the governing body of that county which has 
implemented the one percent sales and use tax authorized by this chapter 
requesting that this tax be rescinded, the county governing body shall conduct 
a referendum on the first Tuesday following the 
first Monday in November in even-numbered years next following on the question of rescinding the local 
option sales and use tax within the county area. The state election laws apply 
to the referendum mutatis mutandis. The county election commission shall 
publish the results of the referendum and certify them to the county council. 
The sales and use tax must be rescinded in the county area upon the 
certification of the results if a majority of the qualified electors voting in 
the referendum vote in favor of rescinding the tax.

 (B) 
The ballot must read substantially as follows:

 "Must the one percent 
local option sales and use tax levied in ___________ County pursuant to Chapter 
10, Title 4 of the 1976 Code be rescinded?

 Yes ☐

 No ☐"

 (C) A 
referendum for rescission of this tax may not be held earlier than two years 
after the tax has been levied in the county. If a majority of the qualified 
electors voting in the rescission referendum vote against rescinding the tax, then no further rescission referendums may be held for a 
period of two years. If a majority of the qualified electors vote in favor of 
rescinding the tax, then the tax may not be 
reimposed in the county for a period of two years. The petition requesting 
rescission must be presented to the county governing body at least one hundred 
twenty days before the first Tuesday following the 
first Monday of November in the year the referendum is to 
be heldof that year or the referendum must be held 
on the Tuesday following the first Monday of November of the following year.

SECTION 4. Section 4-10-330(C) of the S.C. Code is amended to 
read:

 (C)(1) Upon 
receipt of the ordinance, the county election commission must conduct a 
referendum on the question of imposing the sales and use tax in the area of the 
county that is to be subject to the tax. The referendum for imposition or 
reimposition of the tax must be held at the time of the 
general electionon the first Tuesday following the 
first Monday in November in even-numbered years. Subject 
to item (2), two Two weeks before the 
referendum, the election commission must publish in 
a newspaper of general circulation the question that is to appear on the 
ballot, with the list of projects and the cost of the projects. If the proposed 
question includes the use of sales taxes to defray debt service on bonds issued 
to pay the costs of any project, the notice must include a statement indicating 
that principal amount of the bonds proposed to be issued for the purpose and, 
if the issuance of the bonds is to