South Carolina § 12-21-2530 Method of collecting tickets; exception for season or subscription tickets.

South Carolina Statutes

§ 12-21-2530 — Method of collecting tickets; exception for season or subscription tickets.

South Carolina § 12-21-2530

Title 12TAXATION

Ch. 21STAMP AND BUSINESS LICENSE TAX

This text of South Carolina § 12-21-2530 (Method of collecting tickets; exception for season or subscription tickets.) 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. § 12-21-2530 (2026).

Text

As each patron is admitted to a place the paid admissions to which are subject to the tax imposed by SECTION 12-21-2420, his ticket shall be collected and immediately torn in two parts, approximately through the center, one half given to the patron and the other half retained by the ticket taker. The provisions of this section shall not apply to season tickets or tickets for a series of admissions issued on account of subscription.

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As each patron is admitted to a place the paid admissions to which are subject to the tax imposed by SECTION 12-21-2420, his ticket shall be collected and immediately torn in two parts, approximately through the center, one half given to the patron and the other half retained by the ticket taker. The provisions of this section shall not apply to season tickets or tickets for a series of admissions issued on account of subscription.

Legislative History

HISTORY: 1962 Code SECTION 65-817; 1952 Code SECTION 65-817; 1942 Code SECTION 2531; 1932 Code SECTION 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921; 1959 (51) 144.