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27 chapters · 724 sections in this title.
S.C. Code Ann. § 6-1-660 Fees remitted to local governing body
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The fee provided for pursuant to this article must be remitted to the local governing body on a monthly basis when the estimated amount of the average of the total of the tax imposed pursuant to Article 5 of this chapter and this article is more than fifty dollars a month, on a q…
S.C. Code Ann. § 6-1-70 Prohibition on real estate transfer fees; exceptions
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(A) Except as provided in subsection (B), the governing body of each county, municipality, school district, or special purpose district may not impose any fee or tax of any nature or description on the transfer of real property unless the General Assembly has expressly authorized…
S.C. Code Ann. § 6-1-700 Short title
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This article may be cited as the "Local Hospitality Tax Act".
S.C. Code Ann. § 6-1-710 Definitions
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As used in the article: (1) "Local governing body" means the governing body of a county or municipality. (2) "Local hospitality tax" is a tax on the sales of prepared meals and beverages sold in establishments or sales of prepared meals and beverages sold in establishments licens…
