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Section 4-10-100. Commencement of local sales and use tax.

SC Code § 4-10-100 (2019) (N/A)
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Notwithstanding the date of general imposition of the local sales and use tax authorized pursuant to this chapter, with respect to services that are regularly billed on a monthly basis, the local sales and use tax is imposed beginning on the first day of the billing period beginning on or after the date of general imposition.

HISTORY: 1990 Act No. 317, Section 1, eff February 2, 1990.

Code Commissioner's Note

The reference in subsection (A) of this section, as amended by 1990 Act No. 317, to Chapter 35 of Title 12 is incorrect. Chapter 35 was repealed and replaced with a new Chapter 36. At the direction of the Code Commissioner, this reference has been corrected.

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Section 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.
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Section 4-10-300. Short title.