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2018 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 21 - STAMP AND BUSINESS LICENSE TAX
Section 12-21-2730. License for billiard or pocket billiard table, foosball table, bowling lane table, or skeeball table.
Universal Citation: SC Code § 12-21-2730 (2018)
Every person owning or operating a billiard or pocket billiard table, foosball table, bowling lane table, or skeeball table for profit shall apply for and procure from the department a license for the privilege of operating the table and pay for the license a biennial tax of fifty dollars for each table owned or operated.
The license in this section must be issued and is valid in accordance with Section 12-21-2734.
HISTORY: 1986 Act No. 308 Section 4; 1992 Act No. 501, Part II, Section 10E.
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