A local governing body may not impose a new tax after December 31, 1996, unless specifically authorized by the General Assembly.
S.C. Code Ann. § 6-1-310
Prohibition on imposition of new local taxes
1997 Act No. 138, SECTION 7.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.