§ 4-10-10 Definitions
§ 4-10-20 Rate of tax; exemptions; reports by utilities; rental units
§ 4-10-25 Construction contracts; application
§ 4-10-30 Referendum on question of implementing local option sales and use tax within county
§ 4-10-35 Petition to rescind tax; referendum
§ 4-10-40 Distribution of revenue allocated to Property Tax Credit Fund
§ 4-10-50 Distribution of revenue set aside for the County/Municipal Revenue Fund
§ 4-10-60 Withholdings from amount collected by counties; apportionment amongst other counties
§ 4-10-65 Local option tax revenues not identified as to unit must go to local option supplemental revenue fund
§ 4-10-67 Deposit and distribution of local option use tax
§ 4-10-70 Determination of amount to be received by eligible unit within county area
§ 4-10-80 Reports as to total amount of revenue collected
§ 4-10-90 Department of Revenue to administer and collect local sales and use tax; forms; regulations; notice by county that tax has been approved; revenues to be credited to Local Sales and Use Tax Fund; reports to State Treasurer; refunds
§ 4-10-100 Commencement of local sales and use tax
§ 4-10-300 Short title
§ 4-10-310 Imposition of tax
§ 4-10-315 Additional sale and use tax not exceeding one percent
§ 4-10-320 Commission creation; composition
§ 4-10-330 Contents of ballot question; purpose for which proceeds of tax to be used
§ 4-10-340 Tax imposition and termination
§ 4-10-350 Department of Revenue to administer and collect local tax
§ 4-10-360 Revenue remitted to State Treasurer and held in a separate fund
§ 4-10-370 Calculating distributions to counties; confidentiality
§ 4-10-380 Unidentified funds; transfer and supplemental distributions
§ 4-10-390 Reimposition of tax
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Terms Used In South Carolina Code > Title 4 > Chapter 10 > Article 1 - Local Option Sales Tax

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Joint meeting: An occasion, often ceremonial, when the House and Senate each adopt a unanimous consent agreement
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oath: A promise to tell the truth.
  • Personal property: All property that is not real property.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Recess: A temporary interruption of the legislative business.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Trustee: A person or institution holding and administering property in trust.