South Carolina Code of Laws
Title 12 - Taxation
Chapter 23 - License Taxes On Other Businesses

Section 12-23-10. Imposition of tax; rate. - In addition to all other taxes of every kind imposed...

Section 12-23-20. Exemptions from tax. - The provisions of this article shall not apply to: (1)...

Section 12-23-30. Authority to suspend tax on power sold to Atomic Energy department. - The State Fiscal Accountability Authority may suspend the payment of...

Section 12-23-40. department shall administer, enforce, and collect tax; rules and regulations. - Such tax shall be paid to and collected by the...

Section 12-23-50. Certain instruments and records shall be kept; examinations by department; violations. - Every person engaged in the business of manufacturing, generating or...

Section 12-23-60. Monthly returns and remittance of tax required. - Every person subject to the provisions of this article shall...

Section 12-23-90. Taxes and penalties deemed a debt; lien thereof. - The taxes and all penalties provided for in this article...

Section 12-23-120. Use of tax. - The revenue derived under the provisions of this article shall...

Section 12-23-130. Exemption of South Carolina Public Service Authority from taxation. - Nothing contained in Sections 12-23-10, 12-23-20, or 12-37-220, shall be...

Section 12-23-210. Municipal privilege or license tax on railroads; maximum allowable amounts. - The maximum amount of privilege or license tax which the...

Section 12-23-220. Local licenses for carriers shall be good for interurban carriage. - Any person who shall have paid a license or occupation...

Section 12-23-310. Imposition of tax; rate. - Every foreign land association and other business of a like...

Section 12-23-410. Imposition of tax on plays and shows in towns or villages not incorporated; rate; payment; disposition. - All persons representing publicly, for gain or reward, any play,...

Section 12-23-420. Clerks and magistrates shall issue executions for failure to pay tax. - If any person who is required to pay the tax...

Section 12-23-430. Municipalities may collect tax. - The intendants and wardens of all incorporated cities and towns...

Section 12-23-440. County license fees for circuses and similar traveling shows; amount; disposition. - Any circus or other such traveling show exhibiting under canvas...

Section 12-23-450. County license fees for carnivals and similar shows other than a circus; amount; disposition. - Any carnival company or other such traveling show, exhibiting under...

Section 12-23-460. County license not required in certain instances. - No county license shall be required under the provisions of...

Section 12-23-470. Municipal authorities of incorporated city or town may require license. - Nothing contained in this article shall be construed to prevent...

Section 12-23-810. Tax on licensed hospitals. - (A) Every hospital licensed as a general hospital by the...

Section 12-23-815. Information to form basis for assessments. - The Department of Revenue shall issue assessments for the tax...

Section 12-23-820. Department of Revenue to administer article; collection of tax. - The Department of Revenue shall administer and enforce the provisions...

Section 12-23-830. Payment of tax; schedule of payments. - (A) On the first day of each quarter, each general...

Section 12-23-840. Disposition of tax revenues. - Revenues derived under the provisions of this article must be...