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2020 South Carolina Code of Laws
Title 4 - Counties
Chapter 10 - Local Sales And Use Tax
ARTICLE 1 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 must 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.
- 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.
- Section 4-10-390. Reimposition of tax.
- 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.
- Section 4-10-510. Short 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.
- 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 Department of Revenue.
- 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.
- 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.
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