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U.S. State Codes
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South-Carolina
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Title 12 - Taxation
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Chapter 23 - License Taxes On Other Businesses
Chapter 23 - License Taxes On Other Businesses
Section 12-23-10. Imposition of tax; rate.
Section 12-23-20. Exemptions from tax.
Section 12-23-30. Authority to suspend tax on power sold to Atomic Energy department.
Section 12-23-40. department shall administer, enforce, and collect tax; rules and regulations.
Section 12-23-50. Certain instruments and records shall be kept; examinations by department; violations.
Section 12-23-60. Monthly returns and remittance of tax required.
Section 12-23-90. Taxes and penalties deemed a debt; lien thereof.
Section 12-23-120. Use of tax.
Section 12-23-130. Exemption of South Carolina Public Service Authority from taxation.
Section 12-23-210. Municipal privilege or license tax on railroads; maximum allowable amounts.
Section 12-23-220. Local licenses for carriers shall be good for interurban carriage.
Section 12-23-310. Imposition of tax; rate.
Section 12-23-410. Imposition of tax on plays and shows in towns or villages not incorporated; rate; payment; disposition.
Section 12-23-420. Clerks and magistrates shall issue executions for failure to pay tax.
Section 12-23-430. Municipalities may collect tax.
Section 12-23-440. County license fees for circuses and similar traveling shows; amount; disposition.
Section 12-23-450. County license fees for carnivals and similar shows other than a circus; amount; disposition.
Section 12-23-460. County license not required in certain instances.
Section 12-23-470. Municipal authorities of incorporated city or town may require license.
Section 12-23-810. Tax on licensed hospitals.
Section 12-23-815. Information to form basis for assessments.
Section 12-23-820. Department of Revenue to administer article; collection of tax.
Section 12-23-830. Payment of tax; schedule of payments.
Section 12-23-840. Disposition of tax revenues.