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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-33-210: Taxes on licenses granted under Alcoholic Beverage Control Act; filing fee.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 33 Alcoholic Beverages Taxes
  3. ARTICLE 3 License Taxes for Sale of Alcoholic Beverages

(A) The biennial license taxes on licenses granted pursuant to Title 61, in addition to all other license taxes, are as follows:

(1) manufacturer's license: fifty thousand dollars;

(2) wholesaler's license: twenty thousand dollars;

(3) micro-distillery license: five thousand dollars;

(4) retail dealer's license: one thousand two hundred dollars; and

(5) special food manufacturer's license: one thousand two hundred dollars.

(B) Each applicant shall pay a filing fee of one hundred dollars, which must accompany the initial application for each location and is not refundable.

(C) A person who applies for a license after the first day of a license period shall pay license fees in accordance with the schedule provided in Section 61-6-1810(C).

Collected 2026-09-02T06:36:04Z. Source file · JSON

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