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21 chapters · 468 sections in this title.
S.C. Code Ann. § 5-41-110 Definitions
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For purposes of this chapter: (1) "Core government services" means the essential responsibilities of a municipality that protect public safety, support economic vitality, and maintain critical local infrastructure. Such services include the construction, repair, and improvement o…
S.C. Code Ann. § 5-41-120 Sales and use tax; ordinance; referendum
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(A)(1) Subject to the requirements of this chapter, a municipal governing body of a municipality wholly or partially located in a county that does not impose any tax pursuant to Chapter 10 or Chapter 37, Title 4 or any local law enacted by the General Assembly as of January 1, 20…
S.C. Code Ann. § 5-41-130 Sales and use tax; imposition and termination
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(A) If the sales and use tax is approved in the referendum, the tax is imposed on the first of May following the date of the referendum. If the reimposition of an existing sales and use tax imposed pursuant to this chapter is approved in the referendum reimposing the tax, the new…
S.C. Code Ann. § 5-41-140 Application and amount of tax; administration and collection
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(A) The tax allowed by this chapter is an amount not to exceed one percent of the gross proceeds of sales or sales price of all amounts subject to the sales and use tax imposed pursuant to Chapter 36, Title 12. (B) The tax imposed pursuant to this chapter must be administered and…
