Article

Theatrical Shows, Carnivals and Circuses

S.C. Code Ann. § 12-23-410— Imposition of tax on plays and shows in towns or villages not incorporated; rate; payment; disposition
S.C. Code Ann. § 12-23-420— Clerks and magistrates shall issue executions for failure to pay tax
S.C. Code Ann. § 12-23-430— Municipalities may collect tax
S.C. Code Ann. § 12-23-440— County license fees for circuses and similar traveling shows; amount; disposition
S.C. Code Ann. § 12-23-450— County license fees for carnivals and similar shows other than a circus; amount; disposition
S.C. Code Ann. § 12-23-460— County license not required in certain instances
S.C. Code Ann. § 12-23-470— Municipal authorities of incorporated city or town may require license