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.
S.C. Code Ann. § 4-10-460
Renewal or reimposition of tax
Known as the Education Capital Improvements Sales and Use Tax Act
The act spans §§ 4–4 (11 sections).
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.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.