2013 South Carolina Code of Laws
Title 4 - Counties
CHAPTER 10 - LOCAL SALES AND USE TAX
SECTION 4-10-10. Definitions.
For purposes of this chapter:
(1) "County area" means a county and all municipalities within its geographical boundaries.
(2) "County" means the unincorporated areas of a county area or county government as the use of the term dictates.
(3) "Municipality" means a municipal corporation created pursuant to Chapter 1 of Title 5 or a municipal government as the use of the term dictates.
(4) "Minimum distribution" means an amount equal to two million dollars for the first distribution and after that adjusted annually on a cumulative basis by a percentage equal to the increase in revenues credited to the Education Improvement Act Fund for the most recently completed fiscal year over the revenues credited to that fund in the preceding fiscal year.
(5) "Population" means population as determined in the most recent official United States Census.
HISTORY: 1990 Act No. 317, Section 1, eff February 2, 1990.
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