South Carolina § 4-10-310 Imposition of tax.

South Carolina Statutes

§ 4-10-310 — Imposition of tax.

South Carolina § 4-10-310

Title 4COUNTIES

Ch. 10LOCAL SALES AND USE TAX

This text of South Carolina § 4-10-310 (Imposition of 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. § 4-10-310 (2026).

Text

Subject to the requirements of this article, the county governing body may impose a one percent sales and use tax by ordinance, subject to a referendum, within the county area for a specific purpose or purposes and for a limited amount of time. The revenues collected pursuant to this article may be used to defray debt service on bonds issued to pay for projects authorized in this article. However, at no time may any portion of the county area be subject to more than one percent sales tax levied pursuant to this article or pursuant to any local law enacted by the General Assembly. This limitation does not apply in a county area in which, as of July 1, 2012, a local sales and use tax was imposed pursuant to a local act of the General Assembly, the revenues of which are used to offset the cos

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Subject to the requirements of this article, the county governing body may impose a one percent sales and use tax by ordinance, subject to a referendum, within the county area for a specific purpose or purposes and for a limited amount of time. The revenues collected pursuant to this article may be used to defray debt service on bonds issued to pay for projects authorized in this article. However, at no time may any portion of the county area be subject to more than one percent sales tax levied pursuant to this article or pursuant to any local law enacted by the General Assembly. This limitation does not apply in a county area in which, as of July 1, 2012, a local sales and use tax was imposed pursuant to a local act of the General Assembly, the revenues of which are used to offset the costs of school construction, or other school purposes, or other government expenses, or for any combination of these uses.

Legislative History

HISTORY: 1997 Act No. 138, SECTION 3, eff July 1, 1997; 2009 Act No. 49, SECTION 1, eff upon approval (became law without the Governor's signature on June 3, 2009); 2012 Act No. 267, SECTION 4, eff June 20, 2012; 2022 Act No. 189 (H.3948), SECTION 3, eff May 16, 2022. Effect of Amendment The 2009 amendment deleted "to collect a limited amount of money" from the end of the first sentence. The 2012 amendment added the last sentence which provides an exception. 2022 Act No. 189, SECTION 3, in the third sentence, deleted ", pursuant to Chapter 37, Title 4," following "pursuant to this article".