South Carolina § 4-10-35 - Petition to rescind tax; referendum.
Full text of South Carolina South Carolina Code of Laws § 4-10-35 — Petition to rescind tax; referendum., with citation guidance and answers to common questions.
§ 4-10-35. Petition to rescind tax; referendum.
(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county which has implemented the one percent sales and use tax authorized by this chapter requesting that this tax be rescinded, the county governing body shall conduct a referendum on the Tuesday following the first Monday in November next following on the question of rescinding the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 The sales and use tax must be rescinded in the county area upon the certification of the results if a majority of the qualified electors voting in the referendum vote in favor of rescinding the tax.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percent local option sales and use tax levied in __________ County pursuant to Chapter 10, Title 4 of the 1976 Code be rescinded?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, 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, 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 Tuesday following the first Monday of November of that year or the referendum must be held on the Tuesday following the first Monday of November of the following year.
HISTORY: 1990 Act No. 317, SECTION 1, eff February 2, 1990.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 4-10-35
What does South Carolina Code of Laws § 4-10-35 cover?
Section 4-10-35 ("Petition to rescind tax; referendum.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 4-10-35?
A common citation format is "South Carolina Code of Laws § 4-10-35" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 4-10-35 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.