When can a vote on local option tax be held?

LOST
Sales Tax

The special election may only be held on one of the special election dates allowed by law for the jurisdiction. See Special Election Dates Calendar on the Secretary of State's Website. Local option sales tax elections cannot be held sooner than 84 days after the notice of the election is given to the county auditor by the county board of supervisors, and no sooner than 60 days after the notice of the ballot proposition is published by the auditor.

The question of repeal of the tax or of a rate change can also be voted upon at a general or special election as outlined above.