2017 South Carolina Code of Laws
Title 4 - Counties
CHAPTER 10 - LOCAL SALES AND USE TAX
ARTICLE 1 Local Option Sales Tax
1997 Act No. 138, Section 2, eff July 1, 1997, provides as follows:
"SECTION 2. Sections 4-10-10 through 4-10-100 of the 1976 Code are hereby designated as Article 1, entitled 'Local Option Sales Tax'".
- Section 4-10-10. Definitions.
- Section 4-10-20. Rate of tax; exemptions; reports by utilities; rental units.
- Section 4-10-25. Construction contracts; application.
- Section 4-10-30. Referendum on question of implementing local option sales and use tax within county.
- Section 4-10-35. Petition to rescind tax; referendum.
- Section 4-10-40. Distribution of revenue allocated to Property Tax Credit Fund.
- Section 4-10-50. Distribution of revenue set aside for the County/Municipal Revenue Fund.
- Section 4-10-60. Withholdings from amount collected by counties; apportionment amongst other counties.
- Section 4-10-65. Local option tax revenues not identified as to unit shall go to local option supplemental revenue fund.
- Section 4-10-67. Deposit and distribution of local option use tax.
- Section 4-10-70. Determination of amount to be received by eligible unit within county area.
- Section 4-10-80. Reports as to total amount of revenue collected.
- Section 4-10-90. Department of Revenue to administer and collect local sales and use tax; forms; regulations; notice by county that tax has been approved; revenues to be credited to Local Sales and Use Tax Fund; reports to State Treasurer; refunds.
- Section 4-10-100. Commencement of local sales and use tax.
ARTICLE 3 Capital Project Sales Tax Act
2002 Act No. 334, Section 22.G, provides as follows:
"A county holding a referendum and adopting an ordinance pursuant to Article 3, Chapter 10, Title 4 of the 1976 Code, before the effective date of this section in which the ordinance provides that the proceeds of the sales tax would be used to repay bonds issued to fund project costs may continue to collect the tax and apply the revenue to the repayment of the bonds while any of these bonds remain outstanding, but in no event may the tax be collected for any period longer than the maximum term of the tax provided in the referendum."
- Section 4-10-300. Short title.
- Section 4-10-310. Imposition of tax.
- Section 4-10-320. Commission creation; composition.
- Section 4-10-330. Contents of ballot question; purpose for which proceeds of tax to be used.
- Section 4-10-340. Tax imposition and termination.
- Section 4-10-350. Department of Revenue to administer and collect local tax.
- Section 4-10-360. Revenue remitted to State Treasurer and held in a separate fund.
- Section 4-10-370. Calculating distributions to counties; confidentiality.
- Section 4-10-380. Unidentified funds; transfer and supplemental distributions.
ARTICLE 4 Education Capital Improvements Sales and Use Tax Act
- Section 4-10-410. Citation of act.
- Section 4-10-415. Definitions.
- Section 4-10-420. Authority to impose county sales and use tax; sharing revenues among school districts.
- Section 4-10-425. Procedure for imposing tax; referendum; ballot.
- Section 4-10-430. Commencement and termination.
- Section 4-10-435. Collection and administration by Department of Revenue.
- Section 4-10-440. Remitting revenues to State Treasurer; distribution and use of proceeds.
- Section 4-10-445. Application of proceeds to debt service.
- Section 4-10-450. Availability of data to calculate distributions and estimate revenues.
- Section 4-10-460. Renewal or reimposition of tax.
- Section 4-10-470. Counties in which sales and use tax may be imposed.
ARTICLE 5 Personal Property Tax Exemption Sales Tax Act
- Section 4-10-510. Article title.
- Section 4-10-520. Purpose.
- Section 4-10-530. Meaning of "county".
- Section 4-10-540. Imposition of sales and use tax to replace vehicle tax.
- Section 4-10-550. Ordinance and referendum; certification of results.
- Section 4-10-560. Date of imposition.
- Section 4-10-570. Petition to rescind; referendum.
- Section 4-10-580. Administration and collection.
- Section 4-10-590. Distribution of revenues.
- Section 4-10-600. Availability of data to calculate distributions.
ARTICLE 7 Local Option Sales and Use Tax
- Section 4-10-720. Definitions.
- Section 4-10-730. Local option sales and use tax; credit against property tax liability.
- Section 4-10-740. Referendum.
- Section 4-10-750. Subsequent referendum.
- Section 4-10-760. Referendum on question of rescinding tax.
- Section 4-10-770. Collection process.
- Section 4-10-780. Distribution of revenues.
- Section 4-10-790. Calculating distributions and estimating revenues; use of data furnished by Revenue and Fiscal Affairs Office.
- Section 4-10-800. Millage limits.
- Section 4-10-810. Revenues as one of local revenues used in computation of Education Improvement Act maintenance of local effort.
ARTICLE 9 Local Option Tourism Development Fee
- Section 4-10-910. Citation of article.
- Section 4-10-920. Definitions.
- Section 4-10-930. Imposition of fee; referendum and ballot; recision; filing results with Department of Revenue.
- Section 4-10-940. Allowable fee; administration and collection.
- Section 4-10-960. Information for purpose of calculating distributions and estimating revenues.
- Section 4-10-970. Use of revenues; designation of receiving organizations and regional tourism promoters; report required.
- Section 4-10-980. Reimposition of local option tourism development fee.