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Section 4-10-460. Renewal or reimposition of tax.

SC Code § 4-10-460 (2019) (N/A)
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The tax authorized in this article may be renewed and imposed within a county in the same manner as proceedings for the initial imposition of the tax. A referendum on the question of reimposition of a tax must not be held earlier than within the calendar year which is two years before the calendar year in which the tax then in effect is scheduled to terminate, but any reimposition is effective immediately upon the termination of the tax previously imposed.

HISTORY: 2008 Act No. 316, Section 1, eff upon approval (became law without the Governor's signature on June 12, 2008); 2014 Act No. 290 (S.940), Section 2, eff June 24, 2014.

Effect of Amendment

2014 Act No. 290, Section 2, substituted "earlier than within the calendar year which is two years before the calendar year in which" for "more than two years before the date upon".

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Section 4-10-450. Availability of data to calculate distributions and estimate revenues.
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Section 4-10-470. Counties in which sales and use tax may be imposed.