South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-33-210

Taxes on licenses granted under Alcoholic Beverage Control Act; filing fee

# (A)

The biennial license taxes on licenses granted pursuant to Title 61, in addition to all other license taxes, are as follows:

# (1)

manufacturer's license: fifty thousand dollars;

# (2)

wholesaler's license: twenty thousand dollars;

# (3)

micro-distillery license: five thousand dollars;

# (4)

retail dealer's license: one thousand two hundred dollars; and

# (5)

special food manufacturer's license: one thousand two hundred dollars.

# (B)

Each applicant shall pay a filing fee of one hundred dollars, which must accompany the initial application for each location and is not refundable.

# (C)

A person who applies for a license after the first day of a license period shall pay license fees in accordance with the schedule provided in Section 61-6-1810(C).

Last amended: 1962 Code SECTION 65-1261; 1952 Code SECTIONS 65-1261, 65-1262; 1945 (44) 337; 1951 (47) 723; 1956 (49) 1841; 1982 Act No. 466, Part II, SECTION 12A; 1992 Act No. 501, Part II, SECTION 8A; 1995 Act No. 144, SECTION 1; 2003 Act No. 40, SECTION 1.B, eff June 2, 2003; 2007 Act No. 96, SECTION 1, eff June 15, 2007; 2009 Act No. 11, SECTION 2, eff May 6, 2009.

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