Municipalities may collect tax

S.C. Code Ann. § 12-23-430, under Title 12, Chapter 23.

S.C. Code Ann. § 12-23-430

The intendants and wardens of all incorporated cities and towns may collect the tax from persons representing, publicly, within their respective corporate limits, for gain or reward, any play or show of whatever nature or kind which, by Section 12-23-410, is made payable to the clerks of courts, such tax to be used for the purposes of such corporations, respectively.