Any carnival company or other such traveling show, exhibiting under canvas or outdoors for gain, other than a circus, shall, before exhibiting in any county of this State, obtain a license from the clerk of the court of such county and shall pay to the clerk for such license twenty-five dollars for each day such carnival company or other show shall be exhibited. The clerk shall pay over to the county treasurer of such county all the moneys by him received on account of any such license, to be applied to the use of the county. Provided, that the license fee in counties having a population in excess of two hundred ten thousand inhabitants according to the latest official United States census shall be fifty dollars for each day the carnival company or other show shall be exhibited.
HISTORY: 1962 Code Section 65-966; 1952 Code Section 65-966; 1942 Code Section 6327; 1935 (39) 288; 1962 (52) 2222.
Structure South Carolina Code of Laws
Chapter 23 - License Taxes On Other Businesses
Section 12-23-10. Imposition of tax; rate.
Section 12-23-20. Exemptions from tax.
Section 12-23-30. Authority to suspend tax on power sold to Atomic Energy department.
Section 12-23-40. department shall administer, enforce, and collect tax; rules and regulations.
Section 12-23-60. Monthly returns and remittance of tax required.
Section 12-23-90. Taxes and penalties deemed a debt; lien thereof.
Section 12-23-120. Use of tax.
Section 12-23-130. Exemption of South Carolina Public Service Authority from taxation.
Section 12-23-210. Municipal privilege or license tax on railroads; maximum allowable amounts.
Section 12-23-220. Local licenses for carriers shall be good for interurban carriage.
Section 12-23-310. Imposition of tax; rate.
Section 12-23-420. Clerks and magistrates shall issue executions for failure to pay tax.
Section 12-23-430. Municipalities may collect tax.
Section 12-23-460. County license not required in certain instances.
Section 12-23-470. Municipal authorities of incorporated city or town may require license.
Section 12-23-810. Tax on licensed hospitals.
Section 12-23-815. Information to form basis for assessments.
Section 12-23-820. Department of Revenue to administer article; collection of tax.