(4) capital improvements to school facilities in the five Anderson County school districts including, but not limited to, roofs, stadiums, and fields? Yes  No ” The ballot may, in the discretion of the board, contain an explanation of the question to be voted upon in this referendum. (D) All qualified electors desiring to vote in favor of imposing the tax for these purposes shall vote and all qualified “Yes” electors opposed to levying the tax for these purposes shall vote Upon receipt of the returns of the referendum, the election “No”. commission shall certify the results and file the certification with the county clerk of court. The certification also must be filed with the department. The certified result of the referendum is not open to question except by a civil action instituted within twenty days of the filing of the certificate with the clerk of court. If a majority of the votes cast are in favor of imposing the tax, then the tax is imposed as provided in this act; otherwise, the tax is not imposed. SECTION 6. (A) If the tax is approved in the referendum, the tax must be imposed beginning upon the first day of May following the filing of the declaration of results of the referendum with the department. (B) The tax terminates on the final day of the maximum time specified for the imposition. (C) When the sales and use tax authorized pursuant to this act is imposed for more than one purpose, the board shall determine the priority for the expenditure of the net proceeds of the tax for the purposes stated in the referendum. SECTION 7. (A) The tax imposed pursuant to this act must be administered and collected by the department in the same manner that other sales and use taxes are collected. The department may prescribe the amounts which may be added to the sales price because of the tax. (B) The tax authorized by this act is in addition to all other local sales and use taxes and applies to the gross proceeds of the sales in Anderson County which are subject to the tax imposed by Chapter 36, Title 12, and the enforcement provisions of Chapter
(4) capital improvements to school facilities in the five Anderson County school districts including, but not limited to, roofs, stadiums, and fields? Yes  No ” The ballot may, in the discretion of the board, contain an explanation of the question to be voted upon in this referendum. (D) All qualified electors desiring to vote in favor of imposing the tax for these purposes shall vote “Yes” and all qualified electors opposed to levying the tax for these purposes shall vote “No”. Upon receipt of the returns of the referendum, the election commission shall certify the results and file the certification with the county clerk of court. The certification also must be filed with the department. The certified result of the referendum is not open to question except by a civil action instituted within twenty days of the filing of the certificate with the clerk of court. If a majority of the votes cast are in favor of imposing the tax, then the tax is imposed as provided in this act; otherwise, the tax is not imposed. SECTION 6. (A) If the tax is approved in the referendum, the tax must be imposed beginning upon the first day of May following the filing of the declaration of results of the referendum with the department. (B) The tax terminates on the final day of the maximum time specified for the imposition. (C) When the sales and use tax authorized pursuant to this act is imposed for more than one purpose, the board shall determine the priority for the expenditure of the net proceeds of the tax for the purposes stated in the referendum. SECTION 7. (A) The tax imposed pursuant to this act must be administered and collected by the department in the same manner that other sales and use taxes are collected. The department may prescribe the amounts which may be added to the sales price because of the tax. (B) The tax authorized by this act is in addition to all other local sales and use taxes and applies to the gross proceeds of the sales in Anderson County which are subject to the tax imposed by Chapter 36, Title 12, and the enforcement provisions of Chapter