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License Taxes On Other Businesses
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South Carolina Code of Laws
Taxation
License Taxes On Other Businesses
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Section
12-23-10
Imposition of tax; rate.
Section
12-23-20
Exemptions from tax.
Section
12-23-30
Authority to suspend tax on power sold to Atomic Energy department.
Section
12-23-40
department shall administer, enforce, and collect tax; rules and regulations.
Section
12-23-50
Certain instruments and records shall be kept; examinations by department; violations.
Section
12-23-60
Monthly returns and remittance of tax required.
Section
12-23-90
Taxes and penalties deemed a debt; lien thereof.
Section
12-23-120
Use of tax.
Section
12-23-130
Exemption of South Carolina Public Service Authority from taxation.
Section
12-23-210
Municipal privilege or license tax on railroads; maximum allowable amounts.
Section
12-23-220
Local licenses for carriers shall be good for interurban carriage.
Section
12-23-310
Imposition of tax; rate.
Section
12-23-410
Imposition of tax on plays and shows in towns or villages not incorporated; rate; payment; disposition.
Section
12-23-420
Clerks and magistrates shall issue executions for failure to pay tax.
Section
12-23-430
Municipalities may collect tax.
Section
12-23-440
County license fees for circuses and similar traveling shows; amount; disposition.
Section
12-23-450
County license fees for carnivals and similar shows other than a circus; amount; disposition.
Section
12-23-460
County license not required in certain instances.
Section
12-23-470
Municipal authorities of incorporated city or town may require license.
Section
12-23-810
Tax on licensed hospitals.
Section
12-23-815
Information to form basis for assessments.
Section
12-23-820
Department of Revenue to administer article; collection of tax.
Section
12-23-830
Payment of tax; schedule of payments.
Section
12-23-840
Disposition of tax revenues.