Article

Local Option Sales and Use Tax

S.C. Code Ann. § 4-10-720— Definitions
S.C. Code Ann. § 4-10-730— Local option sales and use tax; credit against property tax liability
S.C. Code Ann. § 4-10-740— Referendum
S.C. Code Ann. § 4-10-750— Subsequent referendum
S.C. Code Ann. § 4-10-760— Referendum on question of rescinding tax
S.C. Code Ann. § 4-10-770— Collection process
S.C. Code Ann. § 4-10-780— Distribution of revenues
S.C. Code Ann. § 4-10-790— Calculating distributions and estimating revenues; use of data furnished by Department of Revenue
S.C. Code Ann. § 4-10-800— Millage limits
S.C. Code Ann. § 4-10-810— Revenues as one of local revenues used in computation of Education Improvement Act maintenance of local effort