South Carolina Statutes
§ 12-33-210 — Taxes on licenses granted under Alcoholic Beverage Control Act; filing fee.
(A)The biennial license taxes on licenses granted pursuant to Title 61, in addition to all other license taxes, are as follows:
(1)manufacturer's license: fifty thousand dollars;
(2)wholesaler's license: twenty thousand dollars;
(3)micro-distillery license: five thousand dollars;
(4)retail dealer's license: one thousand two hundred dollars; and (5) special food manufacturer's license: one thousand two hundred dollars.
(B)Each applicant shall pay a filing fee of one hundred dollars, which must accompany the initial application for each location and is not refundable.
(C)A person who applies for a license after the first day of a license period shall pay license fees in accordance with the schedule provided in Section 61-6-1810(C).
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Legislative History
HISTORY: 1962 Code SECTION 65-1261; 1952 Code SECTIONS 65-1261, 65-1262; 1945 (44) 337; 1951 (47) 723; 1956 (49) 1841; 1982 Act No. 466, Part II, SECTION 12A; 1992 Act No. 501, Part II, SECTION 8A; 1995 Act No. 144, SECTION 1; 2003 Act No. 40, SECTION 1.B, eff June 2, 2003; 2007 Act No. 96, SECTION 1, eff June 15, 2007; 2009 Act No. 11, SECTION 2, eff May 6, 2009.
Nearby Sections
15
§ 12-33-10
Definitions.§ 12-33-230
License tax on sales; rate.§ 12-33-240
Additional sales tax; rate.§ 12-33-30
Collection and distribution of taxes.§ 12-33-40
Municipalities entitled to share in tax.§ 12-33-410
Imposition of tax; rate.§ 12-33-425
Nine percent surtax on alcoholic liquor.