Article

License Taxes for Sale of Alcoholic Beverages

S.C. Code Ann. § 12-33-210— Taxes on licenses granted under Alcoholic Beverage Control Act; filing fee
S.C. Code Ann. § 12-33-230— License tax on sales; rate
S.C. Code Ann. § 12-33-240— Additional sales tax; rate
S.C. Code Ann. § 12-33-245— Excise tax on sales for on-premises consumption; "gross proceeds" defined; nonprofit organizations exception; penalties; issuance of license for premises for which license revoked or suspended
S.C. Code Ann. § 12-33-250— Collection and payment of license tax and additional sales tax; reports; deductions
S.C. Code Ann. § 12-33-260— Payment and collection; taxes shall be debt owed to State and lien