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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-23-460: County license not required in certain instances.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 23 License Taxes on Other Businesses
  3. ARTICLE 7 Theatrical Shows, Carnivals and Circuses

No county license shall be required under the provisions of Sections 12-23-440 and 12-23-450 when any of the traveling shows and circuses named therein shall pay a town or city license of the amount set forth therein.

Collected 2026-09-02T06:35:49Z. Source file · JSON

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