Notwithstanding Sections 4-10-310 and 4-37-40, or any other provision of law, a county which has imposed by ordinance a sales and use tax in an amount not to exceed one percent within its jurisdiction pursuant to this chapter may utilize the provisions of Article 3, Chapter 10, Title 4 to impose an additional sales and use tax in an amount not to exceed one percent within its jurisdiction.
HISTORY: 2022 Act No. 189 (H.3948), Section 1, eff May 16, 2022.
Structure South Carolina Code of Laws
Chapter 37 - Optional Methods For Financing Transportation Facilities
Section 4-37-10. Transportation authority; establishment; membership.
Section 4-37-20. Rights and powers of transportation authority.
Section 4-37-25. Transportation authority; procurement methods and requirements.
Section 4-37-30. Sales and use taxes or tolls as revenue for transportation facilities.
Section 4-37-40. Limitation on sales tax rate.
Section 4-37-50. Unidentified funds; transfer and supplemental distributions.
Section 4-37-60. Additional sales and use tax not exceeding one percent.