There is a newer version of the South Carolina Code of Laws
2012 South Carolina Code of Laws
Title 12 - Taxation
Chapter 23 - LICENSE TAXES ON OTHER BUSINESSES
ARTICLE 1 ELECTRIC POWER- Section 12-23-10 - Imposition of tax; rate.
- Section 12-23-20 - Exemptions from tax.
- Section 12-23-30 - Authority to suspend tax on power sold to Atomic Energy department.
- Section 12-23-40 - department shall administer, enforce, and collect tax; rules and regulations.
- Section 12-23-50 - Certain instruments and records shall be kept; examinations by department; violations.
- Section 12-23-60 - Monthly returns and remittance of tax required.
- Section 12-23-90 - Taxes and penalties deemed a debt; lien thereof.
- Section 12-23-120 - Use of tax.
- Section 12-23-130 - Exemption of South Carolina Public Service Authority from taxation.
- Section 12-23-210 - Municipal privilege or license tax on railroads; maximum allowable amounts.
- Section 12-23-220 - Local licenses for carriers shall be good for interurban carriage.
- Section 12-23-410 - Imposition of tax on plays and shows in towns or villages not incorporated; rate; payment; disposition.
- Section 12-23-420 - Clerks and magistrates shall issue executions for failure to pay tax.
- Section 12-23-430 - Municipalities may collect tax.
- Section 12-23-440 - County license fees for circuses and similar traveling shows; amount; disposition.
- Section 12-23-450 - County license fees for carnivals and similar shows other than a circus; amount; disposition.
- Section 12-23-460 - County license shall not be required in certain instances.
- Section 12-23-470 - Municipal authorities of incorporated city or town may require license.
- Section 12-23-810 - Tax on licensed hospitals.
- Section 12-23-815 - Information to form basis for assessments.
- Section 12-23-820 - Department of Revenue to administer article; collection of tax.
- Section 12-23-830 - Payment of tax; schedule of payments.
- Section 12-23-840 - Disposition of tax revenues.
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