South Carolina § 4-10-415 Definitions.

South Carolina Statutes

§ 4-10-415 — Definitions.

South Carolina § 4-10-415

Title 4COUNTIES

Ch. 10LOCAL SALES AND USE TAX

This text of South Carolina § 4-10-415 (Definitions.) 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. § 4-10-415 (2026).

Text

For purposes of this article, the following terms and words are defined as follows:

(1)"Area commission" means the governing body, however described, of a technical college under the jurisdiction of the State Board for Technical and Comprehensive Education which has a campus located in the county which contains the site of a capital improvement financed by revenue of the tax authorized pursuant to this article.

(2)"School district board of trustees" means the governing body of a school district.

(3)"County" means a county within which the sales and use tax authorized by this article is imposed.

(4)"County auditor" means the county auditor of the county.

(5)"County treasurer" means the county treasurer of the county.

(6)"Election authority" means the authority charged with the conduct

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For purposes of this article, the following terms and words are defined as follows: (1) "Area commission" means the governing body, however described, of a technical college under the jurisdiction of the State Board for Technical and Comprehensive Education which has a campus located in the county which contains the site of a capital improvement financed by revenue of the tax authorized pursuant to this article. (2) "School district board of trustees" means the governing body of a school district. (3) "County" means a county within which the sales and use tax authorized by this article is imposed. (4) "County auditor" means the county auditor of the county. (5) "County treasurer" means the county treasurer of the county. (6) "Election authority" means the authority charged with the conduct of countywide elections within the county. (7) "Higher education board of trustees" means the governing body of a public institution of higher learning, other than a technical college, as defined in Section 59-103-5, which has a campus located in the county which contains the site of a capital improvement financed by revenue of the tax authorized pursuant to this article. (8) "Memorandum of agreement" means a written document executed by the school district board of trustees and the area commission or higher education board of trustees, or both of these entities, to provide for the school district's sharing of the revenue of the tax authorized pursuant to this article. The agreement must contain, inter alia, the revenue distribution formula expressed in percentages and the specific capital improvement projects for which the shared revenue must be used. The memorandum of agreement is not effective unless it has been ratified by a recorded vote of at least two-thirds of the membership of the school district board of trustees and a recorded vote of at least two-thirds of the membership of the area commission or higher education board of trustees, or both, as applicable. When ratified by all parties and incorporated into the resolution adopted by the school district board of trustees, the memorandum of agreement is binding on all parties.