South Carolina § 12-23-410 Imposition of tax on plays and shows in towns or villages not incorporated; rate; payment; disposition.

South Carolina Statutes

§ 12-23-410 — Imposition of tax on plays and shows in towns or villages not incorporated; rate; payment; disposition.

South Carolina § 12-23-410

Title 12TAXATION

Ch. 23LICENSE TAXES ON OTHER BUSINESSES

This text of South Carolina § 12-23-410 (Imposition of tax on plays and shows in towns or villages not incorporated; rate; payment; disposition.) 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. § 12-23-410 (2026).

Text

All persons representing publicly, for gain or reward, any play, comedy, tragedy, interlude, farce or other entertainment of the stage, or any part therein, and those who exhibit wax figures or shows of any kind whatsoever shall pay a tax of three dollars per day when they make such exhibitions at towns or villages that are not incorporated. Such sum of three dollars shall be paid into the hands of the clerks of the circuit courts, respectively, who shall be bound to pay it over into the county treasury.

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All persons representing publicly, for gain or reward, any play, comedy, tragedy, interlude, farce or other entertainment of the stage, or any part therein, and those who exhibit wax figures or shows of any kind whatsoever shall pay a tax of three dollars per day when they make such exhibitions at towns or villages that are not incorporated. Such sum of three dollars shall be paid into the hands of the clerks of the circuit courts, respectively, who shall be bound to pay it over into the county treasury.

Legislative History

HISTORY: 1962 Code SECTION 65-961; 1952 Code SECTION 65-961; 1942 Code SECTION 6322; 1932 Code SECTION 6322; Civ. C. '22 SECTION 5170; Civ. C. '12 SECTION 3426; Civ. C. '02 SECTION 2315; G. S. 1754; R. S. 1866; 1813 (5) 711.