There is a newer version of the South Carolina Code of Laws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
Section 12-23-410 - Imposition of tax on plays and shows in towns or villages not incorporated; rate; payment; disposition.
SC Code § 12-23-410 (2012) What's This?
All persons representing publicly, for gain or reward, any play, comedy, tragedy, interlude, farce or other entertainment of the stage, or any part therein, and those who exhibit wax figures or shows of any kind whatsoever shall pay a tax of three dollars per day when they make such exhibitions at towns or villages that are not incorporated. Such sum of three dollars shall be paid into the hands of the clerks of the circuit courts, respectively, who shall be bound to pay it over into the county treasury.
HISTORY: 1962 Code Section 65-961; 1952 Code Section 65-961; 1942 Code Section 6322; 1932 Code Section 6322; Civ. C. '22 Section 5170; Civ. C. '12 Section 3426; Civ. C. '02 Section 2315; G. S. 1754; R. S. 1866; 1813 (5) 711.
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