If the sales and use tax is approved in the referendum, the tax is imposed on the first of July following the date of the referendum. If the certification is not timely made to the Department of Revenue, the imposition and property tax exemption is postponed for twelve months.
HISTORY: 2000 Act No. 387, Part II, Section 99A, eff March 6, 2001.
Structure South Carolina Code of Laws
Chapter 10 - Local Sales And Use Tax
Section 4-10-20. Rate of tax; exemptions; reports by utilities; rental units.
Section 4-10-25. Construction contracts; application.
Section 4-10-35. Petition to rescind tax; referendum.
Section 4-10-40. Distribution of revenue allocated to Property Tax Credit Fund.
Section 4-10-50. Distribution of revenue set aside for the County/Municipal Revenue Fund.
Section 4-10-67. Deposit and distribution of local option use tax.
Section 4-10-70. Determination of amount to be received by eligible unit within county area.
Section 4-10-80. Reports as to total amount of revenue collected.
Section 4-10-100. Commencement of local sales and use tax.
Section 4-10-300. Short title.
Section 4-10-310. Imposition of tax.
Section 4-10-315. Additional sale and use tax not exceeding one percent.
Section 4-10-320. Commission creation; composition.
Section 4-10-330. Contents of ballot question; purpose for which proceeds of tax to be used.
Section 4-10-340. Tax imposition and termination.
Section 4-10-350. Department of Revenue to administer and collect local tax.
Section 4-10-360. Revenue remitted to State Treasurer and held in a separate fund.
Section 4-10-370. Calculating distributions to counties; confidentiality.
Section 4-10-380. Unidentified funds; transfer and supplemental distributions.
Section 4-10-390. Reimposition of tax.
Section 4-10-410. Citation of act.
Section 4-10-415. Definitions.
Section 4-10-425. Procedure for imposing tax; referendum; ballot.
Section 4-10-430. Commencement and termination.
Section 4-10-435. Collection and administration by Department of Revenue.
Section 4-10-440. Remitting revenues to State Treasurer; distribution and use of proceeds.
Section 4-10-445. Application of proceeds to debt service.
Section 4-10-450. Availability of data to calculate distributions and estimate revenues.
Section 4-10-460. Renewal or reimposition of tax.
Section 4-10-470. Counties in which sales and use tax may be imposed.
Section 4-10-510. Short title.
Section 4-10-530. Meaning of "county".
Section 4-10-540. Imposition of sales and use tax to replace vehicle tax.
Section 4-10-550. Ordinance and referendum; certification of results.
Section 4-10-560. Date of imposition.
Section 4-10-570. Petition to rescind; referendum.
Section 4-10-580. Administration and collection.
Section 4-10-590. Distribution of revenues.
Section 4-10-600. Availability of data to calculate distributions.
Section 4-10-720. Definitions.
Section 4-10-730. Local option sales and use tax; credit against property tax liability.
Section 4-10-750. Subsequent referendum.
Section 4-10-760. Referendum on question of rescinding tax.
Section 4-10-770. Collection process.
Section 4-10-780. Distribution of revenues.
Section 4-10-800. Millage limits.
Section 4-10-910. Citation of article.
Section 4-10-920. Definitions.
Section 4-10-940. Allowable fee; administration and collection.
Section 4-10-960. Information for purpose of calculating distributions and estimating revenues.
Section 4-10-980. Reimposition of local option tourism development fee.
Section 4-10-1010. Preservation procurements defined; sales and use tax.
Section 4-10-1030. Imposition and termination of the tax.
Section 4-10-1040. Administration and collection of the tax.
Section 4-10-1050. Distributions to counties; confidentiality.
Section 4-10-1060. Unidentified funds, transfers, and supplemental distributions.