The bill S. 1028 seeks to amend various sections of the South Carolina Code of Laws to standardize the timing of local tax and fee referenda, mandating that all such referenda occur on the first Tuesday following the first Monday in November during even-numbered years. This uniform schedule applies to a variety of local tax measures, including local option sales and use taxes, as well as the imposition or rescission of various fees. The bill also emphasizes transparency by requiring the county election commission to publish referendum questions in a newspaper of general circulation two weeks prior to the election and outlines specific conditions for rescission referenda, including a two-year waiting period after a tax has been imposed or rescinded.

Additionally, the bill modifies existing legal language to clarify the procedures for conducting referenda related to watershed conservation districts and the issuance of permits for the sale of alcoholic beverages. It establishes that the scheduled election rules apply to these referenda, which must be conducted by the county election commission, and mandates due notice of the referendums. The bill also details the governance changes for watershed conservation districts, including the transition from elected to appointed directors, and specifies that only qualified electors residing in the relevant districts may vote. Furthermore, it outlines the process for bond proposals and the certification of referendum results, while exempting any referenda scheduled before the act's effective date from its provisions. The bill will take effect upon the Governor's approval.

Statutes affected:
03/18/2026: 4-8-120, 4-10-30, 4-10-35, 4-10-330, 4-10-425, 4-10-550, 4-10-740, 4-10-750, 4-10-760, 4-10-930, 4-10-980, 4-11-265, 4-20-20, 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, 48-11-190, 61-6-2010
Latest Version: 4-8-120, 4-10-30, 4-10-35, 4-10-330, 4-10-425, 4-10-550, 4-10-740, 4-10-750, 4-10-760, 4-10-930, 4-10-980, 4-11-265, 4-20-20, 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, 48-11-190, 61-6-2010