§ 45-54-242 — Authorization of Levy of Sales Tax

There are levied and imposed in Pickens County, county privilege or license or excise taxes in lieu of taxes authorized by Act 70, Second Special Session 1955 (Acts 1955, p. 180), hereby repealed, such taxes to be determined by the application of rates hereinafter specified.
(1)
Upon every person, firm, or corporation engaged or continuing within Pickens County in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character (not including, however, bonds or other evidence of debt or stocks), an amount equal to one-half of one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such businesses at the rates specified, when his or her books are kept so as to show separately the gross proceeds of sales of each business, and when his or her books are not so kept he or she shall pay the tax as retailer, on the gross sales of the business.
(2) Upon every person, firm, or corporation engaged or continuing within Pickens County in the business of conducting or operating places of amusement or entertainment, billiard and pool rooms, bowling alleys, amusement devices, musical devices, theaters, opera houses, moving picture shows, vaudevilles, amusement parks, athletic contests, including wrestling matches, prize fights, boxing and wrestling exhibitions, football and baseball games (including athletic contests conducted by or under the auspices of any educational institution, or any athletic association thereof, or other association whether such institution or association be denominational, a state, county, or a city school, or other institution, association, or school), skating rinks, race tracks, golf courses, or any other place at which any exhibition, display, amusement, or entertainment is offered to the public or place or places where an admission fee is charged, including public bathing places, public dance halls of every kind and description, conducted or carried on within Pickens County, an amount equal to one-half of one per cent of the gross receipts of any such business.
(3) Upon every person, firm, or corporation engaged or continuing within Pickens County in the business of selling at retail any automotive vehicle, truck trailer, semitrailer, or house trailer, an amount equal to one-sixth of one percent of the gross proceeds of the sale of the automotive vehicle, truck trailer, semitrailer, or house trailer. Provided, that where any used automotive vehicle or truck trailer, semitrailer, or house trailer, is taken in trade, or in a series of trades, as a credit or part payment of the sale of a new or used vehicle, the tax levied herein shall be paid on the net difference, that is, the price of the new or used vehicle sold less a credit for the used vehicle taken in trade.

Legislative History

(Acts 1965, No. 171, p. 238, § 1.)