South Carolina Statutes
§ 12-23-430 — Municipalities may collect tax.
South Carolina § 12-23-430
This text of South Carolina § 12-23-430 (Municipalities may collect tax.) 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. § 12-23-430 (2026).
Text
The intendants and wardens of all incorporated cities and towns may collect the tax from persons representing, publicly, within their respective corporate limits, for gain or reward, any play or show of whatever nature or kind which, by Section 12-23-410, is made payable to the clerks of courts, such tax to be used for the purposes of such corporations, respectively.
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Legislative History
HISTORY: 1962 Code SECTION 65-963; 1952 Code SECTION 65-963; 1942 Code SECTION 6324; 1932 Code SECTION 6324; Civ. C. '22 SECTION 5172; Civ. C. '12 SECTION 3428; Civ. C. '02 SECTION 2317; G. S. 1756; R. S. 1868; 1835 (6) 532.
Nearby Sections
15
§ 12-23-10
Imposition of tax; rate.§ 12-23-120
Use of tax.§ 12-23-20
Exemptions from tax.§ 12-23-310
Imposition of tax; rate.§ 12-23-430
Municipalities may collect tax.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-23-430, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/23/12-23-430.