South Carolina Statutes

§ 12-21-2728 — Requirement of, and cost of, operator's license for coin-operated devices; cancellation of license for failure to remit taxes.

South Carolina·Title 12 TAXATION·Ch. 21 STAMP AND BUSINESS LICENSE TAX
(A)In addition to all other licenses required by this chapter, a person who owns or operates devices described in Sections 12-21-2720 and 12-21-2730 shall obtain an operator's license biennially as follows:
(1)fifty dollars for devices in Sections 12-21-2720(A)(1) and 12-21-2730;
(2)two hundred dollars for devices in Section 12-21-2720(A)(2);
(3)two thousand dollars for devices in Section 12-21-2720(A)(3).
(B)Only one license is required regardless of the number or type of devices owned or operated, and the cost of that license is the highest fee enumerated in this section for a device owned or operated.
(C)The licenses provided by this section are subject to Section 12-21-2734 and are a condition precedent to engaging in or the continuing operation of machines described in this chap

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South Carolina § 12-21-2728 (Requirement of, and cost of, operator's license for coin-operated devices; cancellation of license for failure to remit taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 1986 Act No. 308 SECTION 4; 1986 Act No. 540, Part II, SECTION 41; 1992 Act No. 501, Part II, SECTION 10D. Editor's Note 1999 Act No. 125, Part VI, SECTION 23, subsections (C) and (D), provide as follows: "(C) Part I takes effect July 1, 2000; "(D) If Part I takes effect, the South Carolina Department of Revenue, upon application, shall refund to any person holding a license for the operation of video game machines, on a pro rata basis, the portion of any license fee previously paid to the department for licenses that extend beyond June 30, 2000;"

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