S.C. Code Ann. § 12-33-210: Taxes on licenses granted under Alcoholic Beverage Control Act; filing fee.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 33 Alcoholic Beverages Taxes
- 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