2013 South Carolina Code of Laws
Title 4 - Counties
CHAPTER 10 - LOCAL SALES AND USE TAX
SECTION 4-10-310. Imposition of tax.
Subject to the requirements of this article, the county governing body may impose a one percent sales and use tax by ordinance, subject to a referendum, within the county area for a specific purpose or purposes and for a limited amount of time. The revenues collected pursuant to this article may be used to defray debt service on bonds issued to pay for projects authorized in this article. However, at no time may any portion of the county area be subject to more than one percent sales tax levied pursuant to this article, pursuant to Chapter 37, Title 4, or pursuant to
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