South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 6-1-310: Prohibition on imposition of new local taxes.

Where this section sits in the code

Title 6 - LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS
CHAPTER 1 General Provisions
ARTICLE 3 Authority of Local Governments to Assess Taxes and Fees

A local governing body may not impose a new tax after December 31, 1996, unless specifically authorized by the General Assembly.

Collected 2026-09-02T06:24:09Z. Source file · JSON