2013 South Carolina Code of Laws
ARTICLE 1. ELECTRIC POWER
Title 12 - Taxation
CHAPTER 23 - LICENSE TAXES ON OTHER BUSINESSES
- 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 not required in certain instances.
- SECTION 12-23-470. Municipal authorities of incorporated city or town may require license.
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