reglab/housing_qa huggingface dataset:
SC Code § 4-10-740 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 10 - Local Sales And Use Tax|Section 4-10-740. Referendum.

 (A) Upon receipt of the ordinance, the county election commission shall conduct a referendum on the question of imposing the sales and use tax. A referendum for this purpose must be held on the first Tuesday after the first Monday in November in any year. Two weeks before the referendum, the election commission shall publish in a newspaper of general circulation the question that is to appear on the ballot. This notice is in lieu of any other notice otherwise required by law.  (B) The referendum question to be on the ballot must read substantially as follows:  "Must a (rate) sales and use tax be levied in _______ County for the purpose of allowing a credit for all classes of property against the property tax liability for [affected political subdivision(s)] operations?  Yes []  No []"  (C) All qualified electors desiring to vote in favor of imposing the tax shall vote "Yes" and all qualified electors opposed to imposing the tax shall vote "No". If a majority of the votes cast are in favor of imposing the tax, the tax is imposed as provided in this article, and beginning after the fiscal year in which the referendum is held, all classes of property in the county shall receive a credit against the property tax liability of the political subdivision. The election commission shall conduct the referendum under the election laws of this State, mutatis mutandis, and shall certify the results no later than December thirty-first to the county governing body and to the Department of Revenue. The credit must be calculated in the manner provided pursuant to Section 4-10-40(B), mutatis mutandis.  (D) Upon receipt of the returns of the referendum, the county council, by resolution, shall declare the results thereof. The results of the referendum may not be questioned except by a suit or proceeding instituted within thirty days from the date the resolution is adopted.  HISTORY: 2006 Act No. 388, Pt III, Section 1, eff January 1, 2007.
SC Code § 4-10-750 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 10 - Local Sales And Use Tax|Section 4-10-750. Subsequent referendum.

 (A) If the sales and use tax is approved in the referendum, the tax must be imposed by ordinance on the first of July following the date of the referendum. If the certification is not timely made to the Department of Revenue, the imposition of the tax and the property tax credits are postponed for twelve months.  (B) If the sales and use tax is not approved in the referendum, the county governing body by ordinance, or seven percent of the qualified electors of the county, by an initiated ordinance submitted to the governing body of the county, may provide for a subsequent referendum held in the manner provided pursuant to Section 4-10-740, but such a referendum may be held only on the first Tuesday after the first Monday in November in any year.  HISTORY: 2006 Act No. 388, Pt III, Section 1, eff January 1, 2007.
SC Code § 4-10-760 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 10 - Local Sales And Use Tax|Section 4-10-760. Referendum on question of rescinding tax.

 (A) Upon petition of at least seven percent of the qualified electors of a county presented to the county council of the county which has implemented the sales and use tax authorized by this article requesting that this tax be rescinded, the council shall direct the county election commission to conduct a referendum on the question of rescinding the sales and use tax. A referendum for this purpose must be held on the Tuesday following the first Monday in November following verification of the petition. Two weeks before the referendum, the election commission shall publish in a newspaper of general circulation the question that is to appear on the ballot. This notice is in lieu of any other notice otherwise required by law.  (B) The referendum question to be on the ballot must read substantially as follows:  "Must the (rate) sales and use tax levied in __________ County for the purpose of allowing a credit for all classes of property against the property tax liability imposed for [affected political subdivision(s)] operations be rescinded?  Yes []  No []"  (C)(1) All qualified electors desiring to vote in favor of rescinding the tax shall vote "Yes" and all qualified electors opposed to rescinding the tax shall vote "No". If a majority of the votes cast are in favor of rescinding the tax, the tax is rescinded effective July first following the referendum and the applicable property taxes apply without credit beginning after the year in which the referendum is held. The election commission shall conduct the referendum under the election laws of this State, mutatis mutandis, and shall certify the result no later than December thirty-first to the county council. If a majority "Yes" vote is certified, it must be certified to the Department of Revenue by the same date.  (2) Upon receipt of the return of the referendum, the county council shall declare the results thereof by resolution. The results of the referendum may not be questioned except by a suit or proceeding instituted within thirty days from the date the resolution is adopted.  (D) A referendum for rescission of this tax may not be held earlier than two years after the tax has been imposed in the county. If a majority of the qualified electors voting in the rescission referendum vote against rescinding the tax, no further rescission referendums may be held for a period of two years. If a majority of the qualified electors vote in favor of rescinding the tax, the tax may not be reimposed in the county for a period of two years. The petition requesting rescission must be presented to the county governing body at least one hundred twenty days before the Tuesday following the first Monday of November of that year or the referendum must be held on the Tuesday following the first Monday of November of the following year.  HISTORY: 2006 Act No. 388, Pt III, Section 1, eff January 1, 2007.
SC Code § 4-10-770 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 10 - Local Sales And Use Tax|Section 4-10-770. Collection process.

 (A) The tax levied pursuant to this article must be administered and collected by the Department of Revenue in the same manner that other sales and use taxes are collected. The department may prescribe amounts that may be added to the sales price because of the tax.  (B)(1) The tax authorized by this article is in addition to all other local sales and use taxes and applies to the gross proceeds of sales in the applicable area that is subject to the tax imposed by Chapter 36 of Title 12 and the enforcement provisions of Chapter 54 of Title 12.  (2) The tax imposed by this article also applies to tangible personal property subject to the use tax in Article 13, Chapter 36 of Title 12.  (3) Any additional local sales and use tax imposed by this article does not apply to:  (a) amounts taxed pursuant to Section 12-36-920(A), the tax on accommodations for transients;  (b) items subject to a maximum sales and use tax pursuant to Section 12-36-2110; and  (c) unprepared food that may be lawfully purchased with United States Department of Agriculture food coupons.  (C) Taxpayers required to remit taxes under Article 13, Chapter 36 of Title 12 shall identify the county in which the personal property purchased at retail is stored, used, or consumed in this State.  (D) Utilities shall report sales in the county in which the consumption of the tangible personal property occurs.  (E) A taxpayer subject to the tax imposed by Section 12-36-920, who owns or manages rental units in more than one county, shall report separately in his sales tax return the total gross proceeds from business done in each county.  (F) The gross proceeds of sales of tangible personal property delivered after the imposition date of the tax levied under this article in a county, either under the terms of a construction contract executed before the imposition date, or a written bid submitted before the imposition date, culminating in a construction contract entered into before or after the imposition date, are exempt from the sales and use tax provided for in this article if a verified copy of the contract is filed with the Department of Revenue within six months after the imposition date of the sales and use tax provided for in this article.  (G) Notwithstanding the imposition date of the sales and use tax authorized pursuant to this chapter, with respect to services that are billed regularly on a monthly basis, the sales and use tax authorized pursuant to this article is imposed beginning on the first day of the billing period beginning on or after the imposition date.  HISTORY: 2006 Act No. 388, Pt III, Section 1, eff January 1, 2007.
SC Code § 4-10-790 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 10 - Local Sales And Use Tax|Section 4-10-790. Calculating distributions and estimating revenues; use of data furnished by Department of Revenue.

 The Department of Revenue shall furnish data to the State Treasurer and to the applicable political subdivisions receiving revenues for the purpose of calculating distributions and estimating revenues. The information that must be supplied to political subdivisions upon request includes, but is not limited to, gross receipts, net taxable sales, and tax liability by taxpayers. Information about a specific taxpayer is considered confidential and is governed by the provisions of Section 12-54-240. A person violating this section is subject to the penalties provided in Section 12-54-240. The Revenue and Fiscal Affairs Office shall provide technical assistance to the applicable political subdivisions receiving revenues for the purpose of calculating distributions and estimating revenues.  HISTORY: 2006 Act No. 388, Pt III, Section 1, eff January 1, 2007; 2018 Act No. 246 (H.3895), Section 4, eff July 1, 2018.  Effect of Amendment  2018 Act No. 246, Section 4, in the first sentence, substituted "The Department of Revenue" for "The Revenue and Fiscal Affairs Office", and added the fifth sentence, requiring the Revenue and Fiscal Affairs Office to provide certain technical assistance.
SC Code § 4-10-800 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 10 - Local Sales And Use Tax|Section 4-10-800. Millage limits.

 Nothing in this article in anyway alters the property tax millage limits imposed on political subdivisions pursuant to Section 6-1-320.  HISTORY: 2006 Act No. 388, Pt III, Section 1, eff January 1, 2007.
SC Code § 4-10-810 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 10 - Local Sales And Use Tax|Section 4-10-810. Revenues as one of local revenues used in computation of Education Improvement Act maintenance of local effort.

 Where applicable, the actual revenues of the sales and use tax collected pursuant to this article that are used to provide a credit against the property tax liability for school operations must be considered, pursuant to the requirements of Section 59-21-1030, one of the local revenues used in computation of the required Education Improvement Act maintenance of local effort.  HISTORY: 2006 Act No. 388, Pt III, Section 1, eff January 1, 2007.
SC Code § 4-10-910 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 10 - Local Sales And Use Tax|Section 4-10-910. Citation of article.

 This article may be cited as the "Local Option Tourism Development Fee Act".  HISTORY: 2009 Act No. 3, Section 1, eff upon approval (became law without the Governor's signature on April 9, 2009).
SC Code § 4-10-920 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 10 - Local Sales And Use Tax|Section 4-10-920. Definitions.

 For purposes of this article:  (1) "County" means a county in which revenues of the state accommodations tax imposed pursuant to Section 12-36-920 have aggregated at least fourteen million dollars in a fiscal year.  (2) "Fee" means the local option tourism development fee allowed to be imposed as provided in this article.  (3) "Municipality" means a municipal corporation created pursuant to Chapter 1, Title 5 or a municipal government as the use of the term dictates, located in a county as defined by subsection (1).  HISTORY: 2009 Act No. 3, Section 1, eff upon approval (became law without the Governor's signature on April 9, 2009).
SC Code § 4-10-940 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 10 - Local Sales And Use Tax|Section 4-10-940. Allowable fee; administration and collection.

 (A) The fee allowed by this article is an amount not to exceed one percent of the gross proceeds of sales or sales price of all amounts subject to the sales and use tax imposed pursuant to Chapter 36, Title 12.  (B) The fee imposed pursuant to this article must be administered and collected by the Department of Revenue in the same manner that sales and use taxes are collected. The department may prescribe amounts that may be added to the sales price because of the fee.  (C) The fee authorized by this article is in addition to all other local sales and use taxes and applies to the gross proceeds of sales in the applicable area that is subject to the tax imposed by Chapter 36, Title 12 and the enforcement provisions of Chapter 54, Title 12. The gross proceeds of the sale of items subject to a maximum tax in Chapter 36, Title 12 and the gross proceeds of sales of unprepared food that lawfully may be purchased with United States Department of Agriculture food coupons are exempt from the fee imposed by this article. The fee imposed by this article also applies to tangible personal property subject to the use tax in Article 13, Chapter 36, Title 12.  (D) The provisions of subsections (C), (D), (E), (F), and (G) of Section 4-10-350 apply for fee payors and the fee allowed to be imposed pursuant to this article, including further identification of point of sale jurisdictions, mutatis mutandis.  (E) The revenues of the fee imposed pursuant to this article must be remitted to the Department of Revenue and placed on deposit with the State Treasurer and credited to a fund separate and distinct from the general fund of the State. After deducting the amount of any refunds made and costs to the Department of Revenue of administering the tax, not to exceed one percent of the revenues, the State Treasurer shall distribute the revenues and interest quarterly based on point of collection to the treasurer of the municipality in which the fee is imposed and the revenues must be used only for the purposes provided in Section 4-10-970. The State Treasurer may correct misallocations by adjusting subsequent distributions, but these adjustments must be made in the same fiscal year as the misallocations. However, allocations made as a result of municipal code errors must be corrected prospectively.  HISTORY: 2009 Act No. 3, Section 1, eff upon approval (became law without the Governor's signature on April 9, 2009).
SC Code § 4-10-960 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 10 - Local Sales And Use Tax|Section 4-10-960. Information for purpose of calculating distributions and estimating revenues.

 The Department of Revenue shall furnish data to the State Treasurer and to the municipal treasurers receiving revenues for the purpose of calculating distributions and estimating revenues. The information that must be supplied to municipalities upon request includes, but is not limited to, gross receipts, net taxable sales, and tax liability by taxpayers. Information about a specific taxpayer is considered confidential and is governed by the provisions of Section 12-54-240. A person violating this section is subject to the penalties provided in Section 12-54-240.  HISTORY: 2009 Act No. 3, Section 1, eff upon approval (became law without the Governor's signature on April 9, 2009).
SC Code § 4-10-980 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 10 - Local Sales And Use Tax|Section 4-10-980. Reimposition of local option tourism development fee.

 The fee authorized in this article may be renewed and imposed within a municipality in the same manner as authorized by this article for the initial imposition of the fee. If the fee is reimposed pursuant to Section 4-10-930(A)(2), the referendum on the question of reimposition of the fee must not be held earlier than within the calendar year which is two years before the calendar year in which the fee then in effect is scheduled to terminate. Notwithstanding Section 4-10-930(D) and (E), any reimposition of the fee is effective immediately upon the termination of the fee previously imposed. Revenues from the reimposition must be expended for the same purposes as set forth in this article, and the provisions of Section 4-10-970(A)(2) apply immediately upon reimposition.  HISTORY: 2016 Act No. 249 (H.5011), Section 1, eff June 1, 2016.
SC Code § 4-11-10 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 11 - County Officers|Section 4-11-10. Time for commencement of terms of county officers.

 The time for the commencement of the terms of office of the various county officers is the first Tuesday in January next after their election, except that the terms of the county auditors and county treasurers shall commence the first day of July next following their election. Nothing in this section applies to those officers who are appointed by the Governor. This section does not apply to elections held for an unexpired term of office.  HISTORY: 1962 Code Section 14-301; 1952 Code Section 14-301; 1942 Code Section 3072; 1932 Code Section 3072; Civ. C. '22 Section 759; Civ. C. '12 Section 675; 1907 (25) 541; 1987 Act No. 21 Section 1, eff March 31, 1987.  Editor's Note  1987 Act No. 21, Section 2, provides as follows:  "Any present county auditor or county treasurer whose current term of office expires in a particular year prior to the first day of July of that year shall serve through the last day of June of that year."  Effect of Amendment  The 1987 amendment provided that the terms of office of county auditors and treasurers shall commence on the first day of July following their election.
SC Code § 4-11-20 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 11 - County Officers|Section 4-11-20. Filling vacancies in county offices; term of office of appointees; duties and liabilities.

 In the event of a vacancy at any time in any of the offices of any county of the State the Governor may appoint some suitable person, who shall be an elector of the county, and, upon duly qualifying according to law, he shall be entitled to enter upon and hold the office to which he has been appointed:  (1) If it be an elective office, until the next general election for such office if the term of such office be fixed by the State Constitution or until the next general election if the term be not so fixed, in which latter case an election shall then be held to fill the unexpired term and in either such event such person shall hold office until his successor shall qualify; and  (2) If it be an office which was filled originally by appointment, until the adjournment of the General Assembly at the regular session next after such appointment.  Any officer so appointed shall be subject to all the duties and liabilities incident to his office during the term of his service therein. Any officer elected to fill an unexpired term under the provisions of this section shall hold office for such term and until his successor shall qualify.  HISTORY: 1962 Code Section 14-302; 1952 Code Section 14-302; 1942 Code Section 2351; 1932 Code Section 2351; Civ. C. '22 Section 284; Civ. C. '12 Section 281; Civ. C. '02 Section 254; G. S. 161; R. S. 212; 1882 (18) 375; 1899 (23) 84.
SC Code § 4-11-30 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 11 - County Officers|Section 4-11-30. Recommendation of certain legislative delegations as to appointment; procedures.

 In all cases in which the Governor is required to appoint any person to any position created by statute in any county of this State having a population of between 101,060 and 117,000, as shown by the United States census of 1930, upon the recommendation of a certain number or proportion of the county legislative delegation from such county or by a certain proportion of the House delegation and the Senator of such county, as the case may be, the Governor shall make such appointments within ten days from the date of the filing in his office of such recommendation signed by the requisite number of members of the House and Senate as may be required under the terms of the particular statute relating to that particular position. Upon the failure of the Governor to make any such appointment and certify the same immediately to the Secretary of State within the time limit herein provided, such recommendation so signed and filed in the office of the Governor shall of itself, automatically as a matter of law, immediately operate as an effectual appointment of the person so recommended, having the same legal force and effect as though the Governor himself had made the appointment, and thereupon the Secretary of State shall immediately, upon the expiration of said ten-day period, issue to the person so appointed a commission in the usual form showing such appointment and deliver it to the appointee, who shall upon production thereof be entitled to take over the office or other position to which he has been appointed, and any person in possession thereof shall forthwith surrender the same to him, together with all records and property relating thereto.  HISTORY: 1962 Code Section 14-303; 1952 Code Section 14-303; 1942 Code Section 3095-1; 1937 (40) 609.
SC Code § 4-11-40 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 11 - County Officers|Section 4-11-40. Removing county officer; filling vacancy.

 Any county officer who is guilty of misconduct or persistent neglect of duty in office or any person who persists in holding any county office to which he has been appointed or elected but the duties of which he has not the capacity to properly discharge shall, upon indictment and true bill after warrant or after presentment of a grand jury and indictment and true bill thereon, be tried as for misdemeanor in office, and upon his conviction the office shall be declared vacant, and the sentence shall be removal of defendant from office. The vacancy shall be filled as when a vacancy occurs by death or resignation.  HISTORY: 1962 Code Section 14-304; 1952 Code Section 14-304; 1942 Code Section 1515; 1932 Code Section 1515; Cr. C. '22 Section 463; Cr. C. '12 Section 538; Cr. C. '02 Section 381; 1897 (22) 423.
SC Code § 4-11-50 (2021)
2021 South Carolina Code of Laws|Title 4 - Counties|Chapter 11 - County Officers|Section 4-11-50. Each county shall have farm and home demonstration agents.

 The extension service of Clemson University shall place at least one farm and one home demonstration agent in each county in this State, subject to confirmation by a majority of the county delegation, such agents to be employed as at present and payment of their salaries to be made through the treasurer of the extension service as provided for the payment of that portion of the salaries of such agents contributed by the State and Federal governments.  In Berkeley County, appointments made pursuant to this section are governed by the provisions of Act 159 of 1995.  In Dorchester County, appointments made pursuant to this section are governed by the provisions of Act 512 of 1996.  HISTORY: 1962 Code Section 14-306; 1952 Code Section 14-306; 1942 Code Section 5806-11; 1932 Code Section 5773; 1929 (36) 1053.