Notwithstanding any other provision of law relating to taxes on alcoholic liquor there is hereby levied an additional surtax of nine percent on all taxes imposed upon alcoholic liquors sold in this State which shall be collected from the wholesalers of such products on a monthly basis in accordance with procedures prescribed by law for the collection of all other taxes on alcoholic liquor. Revenue derived from such surtax shall be deposited into the State Treasury to the credit of the State's General Fund and shall not be subject to the provisions of Section 12-33-30 of the 1976 Code, as amended, and Section 61-5-150 relating to the distribution of alcoholic liquor revenue to counties and municipalities.
For the fiscal year 1976-77, the proceeds of the surtax levied in this section shall be applied to increasing by four and one-half dollars per pupil the appropriation in Part I, Section 31, 1976 Act No. 709, for "school district operational aid", to be apportioned on the same basis as funds appropriated in the said section for this purpose:
Provided, Further, If the tax derived from 9% surtax on alcoholic liquor is not adequate, the additional $4.50 shall be proportionately reduced.
HISTORY: 1976 Act No. 709, Part II, Section 13.
Structure South Carolina Code of Laws
Chapter 33 - Alcoholic Beverages Taxes
Section 12-33-10. Definitions.
Section 12-33-20. Taxes shall be in lieu of certain other taxes and licenses.
Section 12-33-30. Collection and distribution of taxes.
Section 12-33-40. Municipalities entitled to share in tax.
Section 12-33-50. Disposition of bond forfeitures.
Section 12-33-70. Rules and regulations of Department of Revenue.
Section 12-33-210. Taxes on licenses granted under Alcoholic Beverage Control Act; filing fee.
Section 12-33-230. License tax on sales; rate.
Section 12-33-240. Additional sales tax; rate.
Section 12-33-260. Payment and collection; taxes shall be debt owed to State and lien.
Section 12-33-410. Imposition of tax; rate.
Section 12-33-420. Additional tax; rate; payment and collection; penalties; disposition of proceeds.
Section 12-33-425. Nine percent surtax on alcoholic liquor.
Section 12-33-430. "Standard case of alcoholic liquors" defined.
Section 12-33-440. Tax not computed in markup or passed on to consumer.
Section 12-33-450. Monthly reports.
Section 12-33-460. Additional tax upon each case sold.
Section 12-33-475. Military tax exemption.
Section 12-33-485. Discount for timely payment of tax.
Section 12-33-490. Collection and use of additional taxes.
Section 12-33-500. Article shall be supplementary.
Section 12-33-620. Duty of officer discovering mixture; notice of tax due; time for payment.
Section 12-33-630. Unpaid tax constitutes a debt owed to State; lien; levy and collection.