Can a South Carolina county put a transportation sales tax referendum on the ballot in an odd-numbered year, or does the 'time of the general election' language in § 4-37-30(A)(2) limit it to even-numbered federal election years?

Plain-English summary

Lancaster County wanted to put a transportation sales tax on the ballot during the November 2025 General Election, an odd-numbered year. The county attorney asked the Attorney General whether S.C. Code § 4-37-30(A)(2), which requires the referendum to be held "at the time of the general election," limits the vote to even-numbered presidential or congressional election years.

The AG said no. The referendum may be held in either odd- or even-numbered years.

The analysis is short and follows the South Carolina Supreme Court's 2013 decision in State v. County of Florence. Chapter 37 of Title 4 does not define "general election," so the AG borrowed the definition from the general election statute, S.C. Code § 7-1-20(1): "the election to be held for the election of officers to the regular terms of office provided by law, whether State, United States, county, municipal, or of any other political subdivision of the State, and for voting on constitutional amendments proposed by the General Assembly." Under Willis v. Wukela, that election occurs on the first Tuesday following the first Monday in November.

A November election that includes county or municipal offices is still a "general election," even when it falls in an odd-numbered year. The SC Supreme Court already said as much in Florence, and even noted its confusion about why anyone would think otherwise. Once the General Assembly later amended the parallel local-option sales tax statute to spell out "in any year," the framework was settled.

What this means for you

If you sit on a county council considering a transportation sales tax referendum

The November ballot in an odd-numbered year is on the table. If your county is holding municipal elections, school board elections, or other regular-term political-subdivision elections that November, that is a "general election" within the meaning of § 7-1-20(1), and the § 4-37-30(A)(2) referendum can ride along.

Plan ahead for the procedural mechanics that come before the ballot question: forming the transportation tax commission, drafting the ballot language to match the statutory requirements, and getting the county council ordinance enacted in time for the election officials to print ballots. The "general election" question is settled. The administrative timeline is what often trips counties up.

If you are a county attorney drafting the ballot ordinance

Cite State v. County of Florence squarely in your memo to council. The Supreme Court anchored its holding to § 7-1-20(1) and confirmed that the November election in an odd-numbered year can be a general election. The AG opinion adds persuasive weight, and the 2021 amendment to S.C. Code § 4-10-10(6) (the local option tax cognate) now defines "general election" as the Tuesday following the first Monday in November "in any year," which lines up with the AG's reading of § 4-37-30(A)(2).

If you are worried about a challenge from a taxpayer arguing this is a "special election" because it is not a federal year, the Florence court's footnote 7 is your direct counter: "Petitioners do not explain why the upcoming election is not a general election. It appears that Petitioners are classifying the upcoming election as a special election because it is not a federal election year." The court declined to adopt that classification.

If you are a county election official

The clerical posture does not change. The transportation sales tax question goes on the November general election ballot, alongside any other races for regular-term office. Verify that the ordinance calling for the referendum reaches you in time for ballot printing and pre-election notice deadlines under your county's normal procedure.

If you are a voter in a county considering this referendum

A November vote in an odd-numbered year is legitimately a "general election" in South Carolina, even though presidential and congressional races appear only in even years. State law treats elections for any regular-term office (state, county, municipal, or any political subdivision) as general elections. Plan to vote in November on the same basis you would in an even-numbered year.

Common questions

Q: Doesn't "general election" usually mean a presidential or congressional election?
A: In common usage, yes. In SC statutory usage, no. S.C. Code § 7-1-20(1) defines a "general election" as the election held for officers to the regular terms of office of any political subdivision, not just for federal races. The SC Supreme Court has applied that definition in State v. County of Florence (2013), and the AG followed it here.

Q: What if our November ballot in an odd-numbered year has no other races?
A: That is the edge case. If there are no offices to elect under § 7-1-20(1), the AG opinion does not directly answer whether a stand-alone sales tax referendum still qualifies as "at the time of the general election." In practice, most odd-year Novembers in SC include municipal and other political-subdivision races. Check with your election commission for the specific year.

Q: Does this affect the procedure for getting the question on the ballot?
A: No. The AG only addressed timing. You still need to follow the substantive requirements of Chapter 37 of Title 4 for forming the transportation tax commission, setting the tax rate, identifying the eligible projects, and drafting the ballot question.

Q: How does this relate to the local option sales tax under Chapter 10?
A: They are cognate statutes that use similar "general election" language. State v. County of Florence construed § 4-10-330(C). After that decision, the legislature amended the definition section of Chapter 10 (S.C. Code § 4-10-10(6)) to define "general election" as the Tuesday following the first Monday in November "in any year." The AG read § 4-37-30(A)(2) consistently with that approach using the in pari materia canon.

Q: Could a court reject the AG's reading?
A: It is possible. AG opinions are persuasive, not binding. But the AG's analysis tracks the SC Supreme Court's holding in Florence, which is binding. A court rejecting odd-year referenda would have to distinguish Florence, which would be difficult on these facts.

Background and statutory framework

The transportation tax statute. S.C. Code § 4-37-30(A)(2) authorizes a county to impose a sales and use tax for transportation purposes following voter approval. The referendum "must be held at the time of the general election." Chapter 37 of Title 4 does not define "general election."

Reading statutes together. Where one statute does not define a term that another statute does, South Carolina applies the in pari materia canon: statutes addressing the same subject matter are read together "to produce a single, harmonious result." Joiner ex rel. Rivas v. Rivas, 342 S.C. 102, 109, 536 S.E.2d 372, 375 (2000); Denman v. City of Columbia, 387 S.C. 131, 138, 691 S.E.2d 465, 468 (2010).

The general-election definition. S.C. Code § 7-1-20(1) (Supp. 2012) defines "general election" as "the election to be held for the election of officers to the regular terms of office provided by law, whether State, United States, county, municipal, or of any other political subdivision of the State, and for voting on constitutional amendments proposed by the General Assembly."

Date of the general election. Willis v. Wukela, 379 S.C. 126, 130, 665 S.E.2d 171, 173 (2008), established that the general election occurs on the first Tuesday following the first Monday in November.

The controlling precedent. State v. County of Florence, 406 S.C. 169, 179-80, 749 S.E.2d 516, 521 (2013), construed the same statutory pattern in the local-option capital project sales tax context. The court held that the November 5, 2013 election was a "general election" because it included county-office races, and the respondents were entitled to hold the capital project sales tax referendum on that date. In footnote 7, the court noted with apparent puzzlement that petitioners had not explained why the election was not a general election: "It appears that Petitioners are classifying the upcoming election as a special election because it is not a federal election year." The court rejected that classification.

Statutory clarification by amendment. In 2021, the General Assembly amended S.C. Code § 4-10-10(6) (the definitions section for chapter 10 of title 4 regarding local option sales taxes) to define "general election" as "the Tuesday following the first Monday in November in any year." The AG read that amendment as confirming the same interpretation for § 4-37-30(A)(2).

Citations

• S.C. Code § 4-37-30(A)(2)
• S.C. Code § 4-10-330(C)
• S.C. Code § 7-1-20(1) (Supp. 2012)
• S.C. Code § 4-10-10(6) (2021)
• Joiner ex rel. Rivas v. Rivas, 342 S.C. 102, 109, 536 S.E.2d 372, 375 (2000)
• Denman v. City of Columbia, 387 S.C. 131, 138, 691 S.E.2d 465, 468 (2010)
• Willis v. Wukela, 379 S.C. 126, 130, 665 S.E.2d 171, 173 (2008)
• State v. Cnty. of Florence, 406 S.C. 169, 179-80, 749 S.E.2d 516, 521 (2013)

Source

• Landing page: https://www.scag.gov/opinions/opinions-archive/opinion-addressing-whether-a-referendum-that-is-to-be-held-at-the-time-of-the-general-election-in-s-c-code-section-4-37-30-a-2-is-authorized-to-be-held-in-both-odd-and-even-numbered-years/
• Original PDF: https://www.scag.gov/media/rn4h1i5c/merck-dupontv-os-10995-final-opinion-2-26-2025-pdf.pdf

Original opinion text

Best-effort transcription from a scanned PDF. Minor errors may remain — the linked PDF is authoritative.

ALAN WILSON
ATTORNEY GENERAL

February 26, 2025

Virginia "Ginny" L. Merck-Dupont
County Attorney
Lancaster County
101 N. Main St.
Lancaster, SC 29720

Dear Ms. Merck-Dupont:

Attorney General Alan Wilson has referred your letter to the Opinions section. Your letter requests an expedited response addressing the following:

I am writing you today to request an expedited opinion regarding the ability for a County to place a transportation tax on the ballot. Specifically, the question is "Can the 'time of the general election' as stated in S.C. Code § 4-37-30(A)(2) be interpreted to occur in both odd numbered and even-numbered years?"

Lancaster County is looking to move this matter to the voters during the November 2025 General Election, if an odd numbered year is allowed pursuant to the statute. As such, the County is looking for an expedited opinion on this issue in order to move forward with the process.

Law/Analysis

It is this Office's opinion that the referendum that "must be held at the time of the general election" described in S.C. Code § 4-37-30(A)(2) may be held in any year, whether it is an even or odd-numbered year. While chapter 37 of title 4 of the South Carolina Code of Laws does not define "general election," the South Carolina Supreme Court has referenced our state election statutes to interpret a similar question concerning the timing of a referendum on a capital project sales tax.

The Act [S.C. Code § 4-10-330(C)] does not define "general election." Therefore, we turn to our general election statutes to inform its meaning. See Joiner ex rel. Rivas v. Rivas, 342 S.C. 102, 109, 536 S.E.2d 372, 375 (2000) ("It is well settled that statutes dealing with the same subject matter are in pari materia and must be construed together, if possible, to produce a single, harmonious result."); Denman v. City of Columbia, 387 S.C. 131, 138, 691 S.E.2d 465, 468 (2010).

Section 7-1-20(1) of the South Carolina Code provides, "'General election' means the election to be held for the election of officers to the regular terms of office provided by law, whether State, United States, county, municipal, or of any other political subdivision of the State, and for voting on constitutional amendments proposed by the General Assembly." S.C. Code § 7-1-20(1) (Supp. 2012). The general election occurs on the first Tuesday following the first Monday in November. Willis v. Wukela, 379 S.C. 126, 130, 665 S.E.2d 171, 173 (2008). Because the November 5 election is an election to vote on county offices, it is a general election; as such, Respondents are entitled to hold the referendum on November 5, 2013.

State v. Cnty. of Florence, 406 S.C. 169, 179-80, 749 S.E.2d 516, 521 (2013) (footnotes omitted). The Court's holding explicitly recognized that such a general election could be held in an odd-numbered year. The Court expressed some confusion as to why the petitioners did not understand the November 2013 election to be a general election. "Petitioners do not explain why the upcoming election is not a general election. It appears that Petitioners are classifying the upcoming election as a special election because it is not a federal election year." Id. at n.7. Likewise, this Office was not provided with a reason to find general elections cannot be held during odd-numbered years. Absent a contrary statutory definition applicable to chapter 37 of title 4, it is this Office's opinion that our state courts would hold the general election described in S.C. Code § 4-37-30(A)(2) may occur in either even or odd-numbered years.

Conclusion

It is this Office's opinion that the referendum that "must be held at the time of the general election" described in S.C. Code § 4-37-30(A)(2) may be held in any year, whether it is an even or odd-numbered year.

Sincerely,

Matthew Houck
Assistant Attorney General

REVIEWED AND APPROVED BY:

Robert D. Cook
Solicitor General

S.C. Code § 4-10-10, which defines terms in chapter 10 of title 4 regarding local option sales taxes, was later amended to clarify "'General election' means the Tuesday following the first Monday in November in any year." S.C. Code § 4-10-10(6) (2021) (emphasis added).