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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 4-10-10: Definitions.

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Where this section sits in the code
  1. Title 4 - COUNTIES
  2. CHAPTER 10 Local Sales and Use Tax
  3. ARTICLE 1 Local Option Sales Tax

For purposes of this chapter:

(1) "County area" means a county and all municipalities within its geographical boundaries.

(2) "County" means the unincorporated areas of a county area or county government as the use of the term dictates.

(3) "Municipality" means a municipal corporation created pursuant to Chapter 1 of Title 5 or a municipal government as the use of the term dictates.

(4) "Minimum distribution" means an amount equal to two million dollars for the first distribution and after that adjusted annually on a cumulative basis by a percentage equal to the increase in revenues credited to the Education Improvement Act Fund for the most recently completed fiscal year over the revenues credited to that fund in the preceding fiscal year.

(5) "Population" means population as determined in the most recent official United States Census.

(6) "General election" means the Tuesday following the first Monday in November in any year.

Collected 2026-09-02T06:20:54Z. Source file · JSON

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