South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-2728
Requirement of, and cost of, operator's license for coin-operated devices; cancellation of license for failure to remit taxes
# (A)
In addition to all other licenses required by this chapter, a person who owns or operates devices described in Sections 12-21-2720 and 12-21-2730 shall obtain an operator's license biennially as follows:
# (1)
fifty dollars for devices in Sections 12-21-2720(A)(1) and 12-21-2730;
# (2)
two hundred dollars for devices in Section 12-21-2720(A)(2);
# (3)
two thousand dollars for devices in Section 12-21-2720(A)(3).
# (B)
Only one license is required regardless of the number or type of devices owned or operated, and the cost of that license is the highest fee enumerated in this section for a device owned or operated.
# (C)
The licenses provided by this section are subject to Section 12-21-2734 and are a condition precedent to engaging in or the continuing operation of machines described in this chapter. Failure to remit taxes to the State is justification for the cancellation of the license provided in this section.
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In this chapter (40 sections)
- 12-21-2460 · Licenses shall not be transferable; separate licenses for…
- 12-21-2470 · Penalties for operation without license
- 12-21-2490 · Notice of license revocation and appeal process
- 12-21-2500 · Hearing on appeal; supersedeas; costs and disbursements
- 12-21-2520 · Price of admission shall be printed on ticket
- 12-21-2530 · Method of collecting tickets; exception for season or…
- 12-21-2540 · Penalties for use of altered or counterfeit tickets or…
- 12-21-2550 · Tax payable monthly; failure to make correct return or…
- 12-21-2575 · Methods of accounting for admissions other than tickets
- 12-21-2703 · Repealed by 1999 Act No. 125, SECTION 8, eff July 1, 2000
- 12-21-2710 · Types of machines and devices prohibited by law; penalties
- 12-21-2712 · Seizure and destruction of unlawful machines, devices, etc
- 12-21-2714 · Use of slug or any false, counterfeited, mutilated, etc.…
- 12-21-2716 · Manufacture, sale, or other disposition of slug, device,…
- 12-21-2718 · Records
- 12-21-2720 · License for coin-operated devices or machines; license…
- 12-21-2721 · Confiscation of coin-operated machines
- 12-21-2722 · Temporary licenses; county or state fair; fees; duration
- 12-21-2724 · Operation may be presumed lawful by department
- 12-21-2726 · Display of license
- 12-21-2728 · Requirement of, and cost of, operator's license for…
- 12-21-2730 · License for billiard or pocket billiard table, foosball…
- 12-21-2732 · Attachment of license to a permanent, nontransferable part…
- 12-21-2734 · Annual licenses required; expiration; prorating fee;…
- 12-21-2736 · Unlawful operation of gambling machine or device not made…
- 12-21-2738 · Penalties for failure to comply
- 12-21-2740 · License tax or penalties as constituting lien
- 12-21-2742 · Confiscation of unlicensed machine, device, etc
- 12-21-2744 · Repossession of seized property; bond; court action to set…
- 12-21-2746 · Levy of additional local license tax
- 12-21-2748 · Attachment of information identifying owner or operator of…
- 12-21-2750 · Records relating to machines
- 12-21-2810 · Enforcement rules and regulations
- 12-21-2820 · Regulations as to breaking packages, forms and kinds of…
- 12-21-2830 · Record required of gross receipts; record subject to…
- 12-21-2860 · Department authorized to conduct inspections
- 12-21-2870 · Cigarette stamps
- 12-21-2880 · Commodities bearing illegible or unsatisfactory business…
- 12-21-2890 · Confiscation and sale of vehicles transporting unstamped…
- 12-21-2900 · Proceedings against seized property deemed in rem