Article

Local Option Sales Tax

S.C. Code Ann. § 4-10-10— Definitions
S.C. Code Ann. § 4-10-20— Rate of tax; exemptions; reports by utilities; rental units
S.C. Code Ann. § 4-10-25— Construction contracts; application
S.C. Code Ann. § 4-10-30— Referendum on question of implementing local option sales and use tax within county
S.C. Code Ann. § 4-10-35— Petition to rescind tax; referendum
S.C. Code Ann. § 4-10-40— Distribution of revenue allocated to Property Tax Credit Fund
S.C. Code Ann. § 4-10-50— Distribution of revenue set aside for the County/Municipal Revenue Fund
S.C. Code Ann. § 4-10-60— Withholdings from amount collected by counties; apportionment amongst other counties
S.C. Code Ann. § 4-10-65— Local option tax revenues not identified as to unit must go to local option supplemental revenue fund
S.C. Code Ann. § 4-10-67— Deposit and distribution of local option use tax
S.C. Code Ann. § 4-10-70— Determination of amount to be received by eligible unit within county area
S.C. Code Ann. § 4-10-80— Reports as to total amount of revenue collected
S.C. Code Ann. § 4-10-90— Department of Revenue to administer and collect local sales and use tax; forms; regulations; notice by county that tax has been approved; revenues to be credited to Local Sales and Use Tax Fund; reports to State Treasurer; refunds
S.C. Code Ann. § 4-10-100— Commencement of local sales and use tax