South Carolina § 4-10-10 Definitions.

South Carolina Statutes

§ 4-10-10 — Definitions.

South Carolina § 4-10-10

Title 4COUNTIES

Ch. 10LOCAL SALES AND USE TAX

This text of South Carolina § 4-10-10 (Definitions.) 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. § 4-10-10 (2026).

Text

For purposes of this chapter:

(1)"County area" means a county and all municipalities within its geographical boundaries.

(2)"County" means the unincorporated areas of a county area or county government as the use of the term dictates.

(3)"Municipality" means a municipal corporation created pursuant to Chapter 1 of Title 5 or a municipal government as the use of the term dictates.

(4)"Minimum distribution" means an amount equal to two million dollars for the first distribution and after that adjusted annually on a cumulative basis by a percentage equal to the increase in revenues credited to the Education Improvement Act Fund for the most recently completed fiscal year over the revenues credited to that fund in the preceding fiscal year.

(5)"Population" means population as determined i

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For purposes of this chapter: (1) "County area" means a county and all municipalities within its geographical boundaries. (2) "County" means the unincorporated areas of a county area or county government as the use of the term dictates. (3) "Municipality" means a municipal corporation created pursuant to Chapter 1 of Title 5 or a municipal government as the use of the term dictates. (4) "Minimum distribution" means an amount equal to two million dollars for the first distribution and after that adjusted annually on a cumulative basis by a percentage equal to the increase in revenues credited to the Education Improvement Act Fund for the most recently completed fiscal year over the revenues credited to that fund in the preceding fiscal year. (5) "Population" means population as determined in the most recent official United States Census. (6) "General election" means the Tuesday following the first Monday in November in any year.

Legislative History

HISTORY: 1990 Act No. 317, SECTION 1, eff February 2, 1990; 2016 Act No. 250 (H.5078), SECTION 1, eff June 6, 2016. Effect of Amendment 2016 Act No. 250, SECTION 1, added (6), definition of "general election".