(A) By ordinance adopted by a positive majority vote, a local governing body may impose a business license tax or increase the rate of a business license tax, authorized by Sections 4-9-30(12) and 5-7-30.
(B)(1) Notwithstanding any other provision of law, the governing body of a county or municipality may not impose a license, occupation, or professional tax or fee upon real estate licensees, except upon the broker-in-charge at the place where the real estate licensee shall maintain a principal or branch office. The license, occupation, or professional tax or fee shall permit the broker-in-charge and the broker's affiliated associate brokers, salespersons, and property managers to engage in all of the brokerage activities described in Chapter 57 of Title 40 without further licensing or taxing, other than the state licenses issued pursuant to Chapter 57 of Title 40 or pursuant to other provisions of law. No license, occupation, or professional tax or fee shall be required of the affiliated associate brokers, salespersons, or property managers of a broker-in-charge for such gross receipts upon which a license, occupation, or professional tax or fee has already been paid.
(2) Brokered transactions of real property in counties or municipalities other than those in which the broker-in-charge maintains a principal or branch office create a nexus for imposition of a license, occupation, or professional tax or fee only with respect to gross receipts derived from transactions of property located in that county or municipality.
(3) Notwithstanding any other provision of law, the governing body of a county or municipality may not impose a license, occupation, or professional tax or fee upon the gross proceeds of an auctioneer licensed under Chapter 6 of Title 40 for the first three auctions conducted by the auctioneer in the county or municipality, unless the auctioneer maintains a principal or branch office in the county or municipality.
HISTORY: 1997 Act No. 138, Section 7; 2008 Act No. 412, Section 1, eff June 25, 2008.
Effect of Amendment
The 2008 amendment designated subsection (A) and added subsection (B) relating to real estate professionals and auctioneers.
Structure South Carolina Code of Laws
Chapter 1 - General Provisions
Section 6-1-20. Contractual agreements to provide joint public facilities and services authorized.
Section 6-1-35. Preservation and protection of cemeteries.
Section 6-1-40. Interstate extension of water and sewer systems.
Section 6-1-50. Financial report required.
Section 6-1-70. Prohibition on real estate transfer fees; exceptions.
Section 6-1-75. Allocation of aid to counties based on population of annexed areas.
Section 6-1-80. Budget adoption.
Section 6-1-90. Authorization of gifts to certain volunteer service personnel.
Section 6-1-110. Moratorium prohibited; notification requirement.
Section 6-1-120. Confidentiality of county or municipal taxpayer information.
Section 6-1-130. Political subdivisions; scope of authority to set minimum wage rates.
Section 6-1-140. Advisory referenda regarding activities of local or regional hospitals.
Section 6-1-150. Derelict mobile homes; removal and sale.
Section 6-1-170. Preemption of local ordinance relating to immigration; civil actions.
Section 6-1-180. Conditions under which special purpose districts may transfer works of art.
Section 6-1-190. Ambulance service designated an essential service.
Section 6-1-310. Prohibition on imposition of new local taxes.
Section 6-1-320. Millage rate increase limitation; exceptions.
Section 6-1-330. Local fee imposition limitations.
Section 6-1-400. Business license tax standardization; computation of business license tax.
Section 6-1-420. Assistance in collection of business license tax due; private right of action.
Section 6-1-520. Imposition of local accommodations tax.
Section 6-1-530. Use of revenue from local accommodations tax.
Section 6-1-540. Cumulative rate of local accommodations tax.
Section 6-1-550. Local accommodations tax revenue upon annexation.
Section 6-1-560. Real estate agents required to report when rental property listing dropped.
Section 6-1-630. Beach preservation fee; referendum.
Section 6-1-640. Use of revenue generated by beach preservation fee.
Section 6-1-650. Notice of dropped rental property.
Section 6-1-660. Fees remitted to local governing body.
Section 6-1-720. Imposition of local hospitality tax.
Section 6-1-730. Use of revenue from local hospitality tax.
Section 6-1-740. Cumulative rate of local hospitality tax.
Section 6-1-750. Local hospitality tax revenue upon annexation.
Section 6-1-760. Ordinances prior to March 15, 1997; calculation; revenue.
Section 6-1-810. Short title; findings.
Section 6-1-815. Implementation of article by municipality or county.
Section 6-1-930. Developmental impact fee.
Section 6-1-940. Amount of impact fee.
Section 6-1-950. Procedure for adoption of ordinance imposing impact fees.
Section 6-1-960. Recommended capital improvements plan; notice; contents of plan.
Section 6-1-970. Exemptions from impact fees.
Section 6-1-980. Calculation of impact fees.
Section 6-1-1010. Accounting; expenditures.
Section 6-1-1020. Refunds of impact fees.
Section 6-1-1040. Collection of development impact fees.
Section 6-1-1060. Article shall not affect existing laws.
Section 6-1-1070. Shared funding among units of government; agreements.
Section 6-1-1080. Exemptions; water or wastewater utilities.
Section 6-1-1090. Annexations by municipalities.
Section 6-1-2000. Taxation or revenue authority by political subdivisions.
Section 6-1-2010. Compliance with public notice or public hearing requirements.