South Carolina Statutes
§ 4-37-40 — Limitation on sales tax rate.
At no time may any portion of the county area be subject to more than one percent sales tax levied pursuant to this chapter or pursuant to any local legislation enacted by the General Assembly.
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Legislative History
HISTORY: 1995 Act No. 52, SECTION 2, eff upon approval (became law without the Governor's signature May 18, 1995); 2000 Act No. 368, SECTION 2, eff June 14, 2000; 2022 Act No. 189 (H.3948), SECTION 2, eff May 16, 2022. Effect of Amendment The 2000 amendment rewrote this section. 2022 Act No. 189, SECTION 2, deleted ", Article 3, Chapter 10 of this title," following "pursuant to this chapter".
Nearby Sections
15
§ 4-37-40
Limitation on sales tax rate.§ 40-37-100
Civil penalties and injunctive relief.§ 40-37-115
Jurisdiction.§ 40-37-120
Basis for disciplinary action.§ 40-37-150
Voluntary surrender of license.§ 40-37-160
Appeal.