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23 chapters · 507 sections in this title.
S.C. Code Ann. § 4-10-720 Definitions
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As used in this article: (1) "Class of property" means property classified for property tax purposes as provided pursuant to Section 1, Article X of the Constitution of this State and as further permitted in Section 12-43-220. Property subject to a fee in lieu of property taxes, …
S.C. Code Ann. § 4-10-730 Local option sales and use tax; credit against property tax liability
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(A)(1) Subject to the requirements of this article, the governing body of the county by a county council ordinance or by an initiated ordinance submitted to the governing body of the county by a petition signed by qualified electors of the county, equal in number to at least seve…
S.C. Code Ann. § 4-10-740 Referendum
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(A) Upon receipt of the ordinance, the county election commission shall conduct a referendum on the question of imposing the sales and use tax. A referendum for this purpose must be held on the first Tuesday after the first Monday in November in any year. Two weeks before the ref…
S.C. Code Ann. § 4-10-750 Subsequent referendum
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(A) If the sales and use tax is approved in the referendum, the tax must be imposed by ordinance on the first of July following the date of the referendum. If the certification is not timely made to the Department of Revenue, the imposition of the tax and the property tax credits…
