State v. County of Florence

This case is before the Court in its original jurisdiction. The State and the South Carolina Department of Revenue (DOR)1 (collectively, Petitioners) request this Court declare a proposed tax referendum invalid under the Capital Project Sales Tax Act, sections 4-10-300 to -380 of the South Carolina Code (the Act),2 and enjoin the County of Florence, Florence *172County Council, and Florence County Registration and Elections Commission (the Commission)3 (collectively, Respondents) from placing the proposed referendum on the ballot at the November 5 county elections. We find Respondents actions…