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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-2746: Levy of additional local license tax.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 21 Stamp and Business License Tax
  3. ARTICLE 19 Coin-Operated Machines and Devices and Other Amusements

Municipalities and counties may levy a license tax on the business taxed under this article, but in no case may a tax so levied exceed one-half of the amount levied by the State before March 28, 1956.

Collected 2026-09-02T06:35:39Z. Source file · JSON

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