South Carolina Code of Laws
Chapter 23 - License Taxes On Other Businesses
Section 12-23-840. Disposition of tax revenues.

Revenues derived under the provisions of this article must be deposited in the Medicaid Expansion Fund created by Section 44-6-155. In addition to the purposes specified in Section 44-6-155, monies in the Medicaid Expansion Fund must be used to provide health care coverage to the Medicaid-eligible and uninsured populations in South Carolina.
HISTORY: 1989 Act No. 189, Part II, Section 35I; 2006 Act No. 386, Section 17, eff June 14, 2006.

Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 12 - Taxation

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 12-23-50. Certain instruments and records shall be kept; examinations by department; violations.

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 12-23-410. Imposition of tax on plays and shows in towns or villages not incorporated; rate; payment; disposition.

Section 12-23-420. Clerks and magistrates shall issue executions for failure to pay tax.

Section 12-23-430. Municipalities may collect tax.

Section 12-23-440. County license fees for circuses and similar traveling shows; amount; disposition.

Section 12-23-450. County license fees for carnivals and similar shows other than a circus; amount; disposition.

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.

Section 12-23-830. Payment of tax; schedule of payments.

Section 12-23-840. Disposition of tax revenues.