South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-37-135
Countywide business registration; fee
A county governing body may require a business registration throughout the entire county area and may impose an administrative fee not to exceed fifteen dollars. The fee is an administrative fee and must not be based upon business income. The business registration authorized by this section must be administered and enforced in the same manner as the business license tax described in Section 4-9-30(12), but must not be converted into a business license tax as described in that provision. The business registration administrative fee may be billed on any property tax bill and is deemed to be property tax for the purposes of collection if so billed. This registration, if adopted, is in lieu of any business license which is authorized pursuant to Section 4-9-30(12).
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In this chapter (40 sections)
- 12-37-10 · Definitions
- 12-37-30 · All taxes shall be levied on uniform assessment
- 12-37-40 · Municipal authorities may copy assessments from county…
- 12-37-90 · Assessors to be full time; responsibilities and duties
- 12-37-100 · Assessor shall endorse deeds
- 12-37-110 · Auditors, assessors, and appraisers shall attend…
- 12-37-120 · Rounding of assessed value of property
- 12-37-135 · Countywide business registration; fee
- 12-37-140 · Real property taxation and valuation; boundary clarification
- 12-37-145 · Motor vehicle registration; boundary clarification
- 12-37-150 · Tax rebate; boundary clarification
- 12-37-155 · Lien date; boundary clarification
- 12-37-210 · Property which is taxable
- 12-37-220 · General exemption from taxes
- 12-37-222 · Leased equipment used by charitable, not-for-profit or…
- 12-37-224 · Motor homes or trailers for recreational travel; boats or…
- 12-37-225 · Consideration of federal or state income tax credits for…
- 12-37-230 · Payments of services rendered in lieu of taxes by nonprofit…
- 12-37-235 · Fees for fire protection for property exempt under SECTION…
- 12-37-240 · Payments in lieu of taxes by nonprofit housing corporations…
- 12-37-245 · Homestead exemption allowance increased
- 12-37-250 · Homestead exemption for taxpayers sixty-five and over or…
- 12-37-251 · Calculation of rollback millage; equivalent millage
- 12-37-252 · Classification and assessment of property qualifying for…
- 12-37-255 · Homestead exemption to continue; county auditor to be…
- 12-37-260 · Exemption for holders of life estate; application of…
- 12-37-265 · Criteria for qualification of life estates for homestead…
- 12-37-266 · Homestead exemption for dwellings held in trust;…
- 12-37-270 · Reimbursement for tax loss in counties allowing homestead…
- 12-37-275 · Date for submission for requests for reimbursement
- 12-37-280 · Reimbursement of localities for tax loss due to homestead…
- 12-37-285 · Incorporated municipalities may provide for homestead…
- 12-37-290 · General homestead exemption
- 12-37-295 · Payment of taxes not condition to qualify for exemption
- 12-37-450 · Business inventory tax exemption; reimbursement of counties…
- 12-37-610 · Persons liable for taxes and assessments on real property;…
- 12-37-620 · Certain leasehold estates taxed until end of term; lease or…
- 12-37-670 · Listing new structures for taxation; due date of additional…
- 12-37-710 · Return and assessment of personal property
- 12-37-712 · Access to marina records and premises