Upon petition signed by at least five per cent of those voting at the last election of such municipality requesting the governing body of such municipality to levy annually a special tax, as specified in the petition, for the operation, maintenance, development, equipment of park and recreation systems, parks, street and highway planting, playgrounds, recreation centers and other recreation facilities and activities, of not to exceed six mills upon each dollar of the assessed valuation of all properties subject to taxation within such municipality, the question of the levying of such tax shall be submitted to the electors by the governing body of such municipality at the next general election of any sort held. And if a majority of the votes cast upon such proposition shall be in favor thereof, then the governing body of such municipality shall annually levy such specified mills upon each dollar of the assessed valuation of all properties subject to taxation within such municipality.
S.C. Code § 51-15-270