South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-23-440
County license fees for circuses and similar traveling shows; amount; disposition
Official textscstatehouse.gov
Any circus or other such traveling show exhibiting under canvas or outdoors for gain shall, before exhibiting in any county of this State, obtain a license from the clerk of the court of such county and shall pay to such clerk for such license one hundred dollars for each day such circus or other show shall be exhibited. The clerk shall forthwith pay over to the county treasurer of such county all the moneys by him received on account of any such license, to be applied to the use of the county.
Source: view the official text
In this chapter (24 sections)
- 12-23-10 · Imposition of tax; rate
- 12-23-20 · Exemptions from tax
- 12-23-30 · Authority to suspend tax on power sold to Atomic Energy…
- 12-23-40 · department shall administer, enforce, and collect tax; rules…
- 12-23-50 · Certain instruments and records shall be kept; examinations…
- 12-23-60 · Monthly returns and remittance of tax required
- 12-23-90 · Taxes and penalties deemed a debt; lien thereof
- 12-23-120 · Use of tax
- 12-23-130 · Exemption of South Carolina Public Service Authority from…
- 12-23-210 · Municipal privilege or license tax on railroads; maximum…
- 12-23-220 · Local licenses for carriers shall be good for interurban…
- 12-23-310 · Imposition of tax; rate
- 12-23-410 · Imposition of tax on plays and shows in towns or villages…
- 12-23-420 · Clerks and magistrates shall issue executions for failure…
- 12-23-430 · Municipalities may collect tax
- 12-23-440 · County license fees for circuses and similar traveling…
- 12-23-450 · County license fees for carnivals and similar shows other…
- 12-23-460 · County license not required in certain instances
- 12-23-470 · Municipal authorities of incorporated city or town may…
- 12-23-810 · Tax on licensed hospitals
- 12-23-815 · Information to form basis for assessments
- 12-23-820 · Department of Revenue to administer article; collection of…
- 12-23-830 · Payment of tax; schedule of payments
- 12-23-840 · Disposition of tax revenues