South Carolina Statutes

§ 6-1-770 — Remitting tax to local governing body; frequency determined by estimated average amounts.

South Carolina § 6-1-770
JurisdictionSouth Carolina
Title 6LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS
Ch. 1GENERAL PROVISIONS

This text of South Carolina § 6-1-770 (Remitting tax to local governing body; frequency determined by estimated average amounts.) 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. § 6-1-770 (2026).

Text

The tax provided for in this article must be remitted to the local governing body on a monthly basis when the estimated amount of average tax is more than fifty dollars a month, on a quarterly basis when the estimated amount of average tax is twenty-five dollars to fifty dollars a month, and on an annual basis when the estimated amount of average tax is less than twenty-five dollars a month.

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Legislative History

HISTORY: 1998 Act No. 419, Part II, SECTION 63B. ARTICLE 8 Fairness in Lodging Act

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Bluebook (online)
South Carolina § 6-1-770, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/1/6-1-770.