{"data":{"id":"us-sc/s.c.-code-ann.-5-41-110","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 5-41-110","heading":"Definitions.","body":"For purposes of this chapter:\n(1) \"Core government services\" means the essential responsibilities of a municipality that protect public safety, support economic vitality, and maintain critical local infrastructure. Such services include the construction, repair, and improvement of local roads, bridges, and drainage systems, and supportive capital projects, such as police facilities, fire stations, public assembly facilities, emergency response buildings, and related technology infrastructure.\n(2) \"Department\" means the South Carolina Department of Revenue.\n(3) \"General election\" means the Tuesday following the first Monday in November in any even-numbered year.\n(4) \"Municipality\" means a municipal corporation created pursuant to Chapter 1, or a municipal government as the use of the term dictates.\n(5) \"Tax\" means the municipal tax relief sales and use tax allowed to be imposed pursuant to this chapter.","path":["Title 5 - MUNICIPAL CORPORATIONS","CHAPTER 41 Municipal Tax Relief Act"],"source_url":"https://www.scstatehouse.gov/code/t05c041.php","current_through":"2026 Session of the General Assembly","vintage":"","retrieved_at":"2026-10-25T02:56:20Z","sha256":"601df196fb30de79cf43aefa5960aefd57275137bc3e4030458af597fc039e30","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-5-39-440","next":"us-sc/s.c.-code-ann.-5-41-120"},"notice":"GroundRules: Original legal text. Not legal advice."}