South Carolina § 6-1-120 Confidentiality of county or municipal taxpayer information.

South Carolina Statutes

§ 6-1-120 — Confidentiality of county or municipal taxpayer information.

South Carolina § 6-1-120

Title 6LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS

Ch. 1GENERAL PROVISIONS

This text of South Carolina § 6-1-120 (Confidentiality of county or municipal taxpayer information.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 6-1-120 (2026).

Text

(A)Except in accordance with a proper judicial order or as otherwise provided by the Freedom of Information Act, it is unlawful for an officer or employee of a county or municipality, or the agent of such an officer or employee to divulge or make known in any manner the financial information, or other information indicative of units of goods or services sold, provided by a taxpayer included in a report, tax return, or application required to be filed by the taxpayer with that county or municipality pursuant to a county or municipal ordinance imposing a:

(1)tax authorized under Article 5 or Article 7;

(2)business license tax authorized under Section 4-9-30(12) or Section 5-7-30;

(3)fee the measure of which is:

(a)gross proceeds of sales of goods or services; or (b) paid admissions to a

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(A) Except in accordance with a proper judicial order or as otherwise provided by the Freedom of Information Act, it is unlawful for an officer or employee of a county or municipality, or the agent of such an officer or employee to divulge or make known in any manner the financial information, or other information indicative of units of goods or services sold, provided by a taxpayer included in a report, tax return, or application required to be filed by the taxpayer with that county or municipality pursuant to a county or municipal ordinance imposing a: (1) tax authorized under Article 5 or Article 7; (2) business license tax authorized under Section 4-9-30(12) or Section 5-7-30; (3) fee the measure of which is: (a) gross proceeds of sales of goods or services; or (b) paid admissions to a place of amusement. (B) Nothing in this section prohibits the: (1) publication of statistics classified to prevent the identification of particular reports, returns, or applications and the information on them; (2) inspection of reports, returns, or applications and the information included on them by an officer or employee of the county or municipality, or an agent retained by an officer or employee, in connection with audits of the taxpayer, appeals by the taxpayer, and collection efforts in connection with the tax or fee which is the subject of the return, report, or application; (3) sharing of data between public officials or employees in the performance of their duties, including the specific sharing of data as provided in Article 8 of this chapter, the Fairness in Lodging Act. (C) A person who knowingly violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than one thousand dollars or imprisoned not more than one year, or both. In addition, if the person convicted is an officer or employee of the county or municipality, the offender must be dismissed from the office or position held and is disqualified from holding a public office in this State for five years following the conviction.

Legislative History

HISTORY: 1999 Act No. 111, SECTION 1; 2000 Act No. 269, SECTION 1; 2014 Act No. 261 (S.985), SECTION 2, eff June 9, 2014. Effect of Amendment 2014 Act No. 261, SECTION 2, in subsection (B)(3), inserted the reference to the Fairness in Lodging Act.