reglab/housing_qa huggingface dataset:
SC Code § 12-21-1030 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1030. Tax on sales of less than one gallon and in metric size containers.

 If beer be offered for sale in bottles or cans, there shall be levied and collected a tax of six-tenths cents per ounce or fractional quantity thereof, and on wines offered for sale in quantities of less than one gallon there shall be levied and collected a tax of six cents for each eight ounces or fractional quantity thereof, and wine offered for sale in metric sizes a tax at the rate of twenty-five and thirty-five one hundredths cents per liter.  HISTORY: 1962 Code Section 65-733; 1952 Code Section 65-733; 1951 (47) 546; 1955 (49) 329; 1968 (55) 2855; 1969 (56) 444; 1975 (59) 625.
SC Code § 12-21-1035 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1035. Tax on beer brewed at a brewpub.

 (A) Beer brewed on a permitted premises pursuant to Article 17, Chapter 4, Title 61, must be taxed based on the number of gallons of beer produced on the permitted premises and must be taxed at the same rate of taxation for beer provided in Section 12-21-1020. The permittee shall maintain adequate records as determined by the department to ensure the collection of this tax.  (B) The taxes imposed by the provisions of this section, except as otherwise provided, are due and payable in monthly installments on or before the twentieth day of the month following the month in which the tax accrues.  (C) On or before the twentieth day of each month, a person on whom the taxes in this section are imposed shall file with the department, on a form designed by it, a true and correct statement showing the total gallons produced and any other information the department may require.  (D) At the time of making a monthly report, the person shall compute the taxes due and pay to the department the amount of taxes shown to be due. A return is considered to be timely filed if the return is mailed and has a postmark dated on or before the date the return is required by law to be filed.  HISTORY: 2001 Act No. 89, Section 53, eff July 20, 2001.
SC Code § 12-21-1050 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1050. Payment of tax; penalty for nonpayment; extensions of time.

 The tax prescribed in this article must be paid by requiring each wholesaler to make a report to the department, in the form the department prescribes, of all beer and wine sold or disposed of within this State by the wholesaler and to pay the tax due thereon not later than the twentieth of the month following the sale of beer or wine. Any wholesaler who fails to file the report or to pay the tax as prescribed in this section must pay a penalty of one quarter of one percent of the amount of the tax due and unpaid or unreported for each day the tax remains unpaid or unreported. The penalty must be assessed and collected by the department in the manner as other taxes are assessed and collected. The department may grant any wholesaler extensions of time for filing the reports and paying the taxes prescribed in this article and no penalties may be assessed or collected to the extent that the extensions of time are granted.  HISTORY: 1962 Code Section 65-734; 1952 Code Section 65-734; 1942 Code Section 2557-3; 1933 (38) 287, 576; 1934 (38) 1439; 1969 (56) 767; 1971 (57) 709; 1980 Act No. 422; 1983 Act No. 24, Section 3; 1992 Act No. 501, Part II, Section 34B.
SC Code § 12-21-1060 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1060. Discount on tax paid when due.

 Under the reporting method of tax payment on sales of beer and wine prescribed in Section 12-21-1050, the Department of Revenue shall allow a discount of two percent to the wholesaler on the amount of tax reported on each monthly report.  In no case shall any discount be allowed if the taxes are not paid in full or if either the report or the taxes are received by the department after the date due, or after the expiration of any extension granted by the department.  HISTORY: 1962 Code Section 65-735; 1952 Code Section 65-735; 1951 (47) 546; 1959 (51) 144; 1968 (55) 2855; 1969 (56) 767; 1993 Act No. 181, Section 136.
SC Code § 12-21-1070 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1070. Tax on persons importing or receiving beer or wine on which tax has not been paid.

 Every person, firm, corporation, club, or association, or any organization or individual within this State, importing, receiving, or acquiring from without the State or from any other sources whatever, beer or wine as defined in Section 12-21-1010 on which the tax imposed by this chapter has not been paid, for use or consumption within the State, shall be subject to the payment of a license tax at the same rates provided in Sections 12-21-1020 and 12-21-1030.  HISTORY: 1962 Code Section 65-735.1; 1955 (49) 329; 1967 (55) 248.
SC Code § 12-21-1085 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1085. Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions.

 Except as provided in Section 12-21-1035 and Article 9, the taxes provided for in this article are in lieu of all other taxes and licenses on beer and wine of the State, the county, or the municipality, except the sales and use tax or the local hospitality tax, and include licenses for its delivery by the wholesaler.  HISTORY: 2005 Act No. 26, Section 1, eff March 23, 2005.
SC Code § 12-21-1090 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1090. Rules and regulations; confiscation and sale.

 The department may promulgate rules and regulations for the payment and collection of the taxes levied by this article. The administrative provisions of Section 12-21-2870, wherever applicable, are adopted for the administration and enforcement of the provisions of this article.  HISTORY: 1962 Code Section 65-737; 1952 Code Section 65-737; 1942 Code Section 2557-3; 1933 (38) 287, 576; 1934 (38) 1439; 1956 (49) 1841; 2005 Act No. 145, Section 23, eff June 7, 2005.
SC Code § 12-21-1100 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1100. Authority to conduct examinations and inspections.

 The department or any agent or representative designated by it for that purpose and all peace officers or police officers of the State may enter upon the premises of any person selling or offering for sale any beer, ale, porter, wine, or other similar malt or fermented beverage without a warrant and examine or cause to be examined any books, records, papers, memoranda or commodities and secure any other information directly or indirectly pertaining to the enforcement of this article.  HISTORY: 1962 Code Section 65-738; 1952 Code Section 65-738; 1942 Code Section 2557-4; 1933 (38) 287, 576; 1934 (38) 1439.
SC Code § 12-21-1110 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1110. Payment of expenses.

 The cost of stamps, supplies, and other expenses of the administration of this article shall be paid out of the proceeds derived from the collection of this tax upon warrants drawn by the Department of Revenue upon the State Treasurer.  HISTORY: 1962 Code Section 65-739; 1952 Code Section 65-739; 1942 Code Section 2557-3; 1933 (38) 287, 576; 1934 (38) 1439; 1993 Act No. 181, Section 137.
SC Code § 12-21-1120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1120. Disposition of taxes and license fees.

 The beer and wine taxes and license fees provided for by this article must be paid to and collected by the department and deposited to the credit of the general fund of the State.  HISTORY: 1962 Code Section 65-740; 1952 Code Section 65-740; 1951 (47) 546; 1964 (53) 1918; 1968 (55) 2855; 1969 (56) 444; 1991 Act No. 171, Part II, Section 22D.
SC Code § 12-21-1130 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1130. Disposition of State's portion of tax.

 The State's portion of all revenue derived from the sale of beer and wine shall be paid to the State Treasurer for credit to the special school account on the last day of each month. The department shall transfer to the special school account from any unallocated funds on hand on the last day of each month the State's portion of such revenue.  HISTORY: 1962 Code Section 65-741; 1952 Code Section 65-741; 1942 Code Section 1862; 1935 (39) 325, 1211; 1936 (39) 1308, 1351, 1456, 1556, 1624, 1780.
SC Code § 12-21-1310 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1310. Additional tax levied; rate.

 In addition to any and all other taxes or licenses, there shall be levied and collected on all wines offered for sale in this State an additional tax of eighteen cents per gallon or fraction thereof, and on wines offered in quantities less than one gallon, there shall be levied and collected a tax of one and two-tenths cents for eight ounces or fraction thereof, and wine offered for sale in metric sizes a tax at the rate of five and seven one hundredths cents per liter.  HISTORY: 1962 Code Section 65-745; 1960 (51) 1779; 1968 (55) 2855; 1975 (59) 625.
SC Code § 12-21-1320 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1320. Persons against whom tax shall be levied; reports; payment; penalties.

 The additional taxes imposed by Section 12-21-1310 shall be levied against and collected from the wholesaler, importer, or any other person first offering such wine for sale within this State. The wholesaler, importer, or other person offering said wine for sale in this State shall make a report to the Department of Revenue in such form as the department may prescribe and shall pay the tax due thereon not later than the twentieth day of the month following the sale of the wine.  Any wholesaler, importer, or other person first offering wine for sale in this State who fails to file the report or to pay the tax hereby imposed, on or before the twentieth day of the month following the sale of wine, shall pay a penalty of not less than twenty dollars nor more than one thousand dollars, to be assessed and collected by the department in the same manner and with like effect as other taxes are collected. The provisions of Section 12-21-1050 shall determine the payment of taxes for the month of June.  HISTORY: 1962 Code Section 65-746; 1960 (51) 1779; 1983 Act No. 24, Section 4; 1993 Act No. 181, Section 138.
SC Code § 12-21-1330 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1330. Notice of changes to be filed by manufacturers, brewers, brokers, and certain others; violations.

 All manufacturers, brewers, brewer sales representatives, brokers or any persons or firms whatsoever offering malt beverages for shipment into this State shall notify in writing the department and the wholesale dealer affected at least ninety days previous to any change made by them, either in their distributors or the territories of their distributors in this State. Wholesale dealers shall notify in writing the department and the shipping brewer affected at least ninety days previous to any change in either the territory or the distribution of their products. Any manufacturer, brewer, brewer sales representative, broker or any person who sells his product in violation of this provision shall forfeit the privilege of purchasing or using any beer and wine license tax crowns or lids.  HISTORY: 1962 Code Section 65-747; 1960 (51) 1779.
SC Code § 12-21-1340 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1340. Collection and enforcement.

 All the applicable provisions of Title 61, this chapter and Chapter 1 of this Title, shall apply with full force and effect for the collection and enforcement of the additional taxes imposed by this article.  HISTORY: 1962 Code Section 65-748; 1960 (51) 1779.
SC Code § 12-21-1350 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1350. Additional taxes and penalties shall not be shared with counties and municipalities.

 Notwithstanding the provisions of Section 12-21-1120, the additional taxes or penalties imposed by this article shall not be shared with cities and municipalities or counties.  HISTORY: 1962 Code Section 65-749; 1960 (51) 1779.
SC Code § 12-21-1540 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1540. Applicant for certificate of registration shall authorize audit and examination of books and records.

 In all cases, the applicant for a certificate of registration required by this article, as a condition precedent to the issue of such certificate of registration, must certify that the Department of Revenue shall have the right within statutory limitations to audit and examine the books and records, papers and memoranda of the applicant with respect to the administration and enforcement of laws administered by the Department of Revenue.  HISTORY: 1962 Code Section 65-744.8; 1969 (56) 767; 1993 Act No. 181, Section 139.
SC Code § 12-21-1550 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1550. Invoices and bills of lading shall be furnished to Department of Revenue.

 Prior to shipment into the geographic boundaries of South Carolina to a licensed wholesaler of any beer or wine by a registered producer, the registered producer shall mail by first class mail to the Department of Revenue a correct and complete invoice, showing in detail the items in such shipment by quantity, type, brand and size and the point of origin and the point of destination. Also, prior to or at the time of shipment, a copy of the bill of lading shall be forwarded to the Department of Revenue by first class mail. Upon acceptance of delivery of the shipment by the duly licensed wholesaler, the wholesaler shall furnish the Department of Revenue with a copy of the invoice covering the shipment, with endorsement thereon showing the date, time and place delivery was accepted.  HISTORY: 1962 Code Section 65-744.4; 1969 (56) 767; 1993 Act No. 181, Section 140.
SC Code § 12-21-1560 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1560. Beer or wine shipped in violation of chapter declared contraband.

 Any beer or wine shipped or moved into the geographic limits of South Carolina in violation of any provision of this chapter is hereby declared contraband and may be seized and sold as provided for in Section 61-6-4310.  HISTORY: 1962 Code Section 65-744.5; 1969 (56) 767; 1972 (57) 3013.
SC Code § 12-21-1570 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1570. Administration and enforcement.

 The Department of Revenue shall administer and enforce the provisions of this article.  HISTORY: 1962 Code Section 65-744.9; 1969 (56) 767; 1993 Act No. 181, Section 141.
SC Code § 12-21-1580 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1580. Rules and regulations.

 The Department of Revenue shall have the power to make such rules and regulations, not inconsistent with law, deemed necessary for the proper administration and enforcement of this article. Such rules and regulations shall have the full force and effect of law.  HISTORY: 1962 Code Section 65-744.10; 1969 (56) 767; 1993 Act No. 181, Section 142.
SC Code § 12-21-1590 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1590. Disposition of moneys received by Department of Revenue.

 All monies received by the Department of Revenue under the provisions of this chapter shall be deposited with the State Treasurer to the credit of the general fund of the State.  HISTORY: 1962 Code Section 65-744.11; 1969 (56) 767; 1993 Act No. 181, Section 143.
SC Code § 12-21-1610 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-1610. Restrictions on importation of beer or wine for sale; penalty.

 A person, firm, corporation, club, or an association or any organization within this State shall not bring, ship, transport, or receive into this State in any manner whatsoever any beer or wine as defined in Section 12-21-1010 for sale except duly licensed beer and wine wholesale distributors. A person, firm, corporation, club, or an association in violation of this section is subject to a penalty of not less than twenty-five dollars nor more than one thousand dollars, to be assessed and collected by the Department of Revenue in the same manner and with like effect as other taxes are collected.  HISTORY: 1962 Code Section 65-744.13; 1972 (57) 3013; 1973 (58) 1857; 1993 Act No. 181, Section 144; 2003 Act No. 40, Section 4, eff June 2, 2003.
SC Code § 12-21-2410 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2410. Definitions.

 For the purpose of this article and unless otherwise required by the context:  (1) The word "admission" means the right or privilege to enter into or use a place or location;  (2) The word "place" means any definite enclosure or location; and  (3) The word "person" means individual, partnership, corporation, association, or organization of any kind whatsoever.  HISTORY: 1962 Code Section 65-801; 1959 (51) 144.
SC Code § 12-21-2425 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2425. Motorsports entertainment complex admissions license tax exemption.

 (A) In addition to the exemptions allowed from the admissions license tax imposed pursuant to Section 12-21-2420 of the 1976 Code, there is also exempt from that tax for ten years beginning July 1, 2008, one-half of the paid admissions to a motorsports entertainment complex.  (B) For purposes of the exemption allowed by this section, a motorsports entertainment complex means a motorsports facility, and its ancillary grounds and facilities, that satisfies all of the following:  (1) is a NASCAR-sanctioned motor speedway or racetrack that hosted at least one NASCAR Sprint Cup Series race in 2012, and continues to host at least one NASCAR Sprint Cup Series race, or any successor race featuring the same NASCAR Cup series;  (2) has at least three scheduled days of motorsports events, and events ancillary and incidental thereto, each calendar year that are sanctioned by a nationally or internationally recognized governing body of motorsports that establishes an annual schedule of motorsports events;  (3) engages in tourism promotion.  HISTORY: 2008 Act No. 313, Section 5.A, eff July 1, 2008; 2013 Act No. 68, Section 1, eff for tax years beginning after 2012.  Editor's Note  2013 Act No. 68, Section 2, provides as follows:  "SECTION 2. This act [amending subsection (B)(1)] takes effect for tax years beginning after 2012."  Effect of Amendment  The 2013 amendment, rewrote subsection (B)(1). Former subsection (B)(1) read: "(1) has at least sixty thousand fixed seats for race patrons;".
SC Code § 12-21-2430 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2430. Certain ponds are not amusements.

 No private pond shall be declared an amusement for tax purposes. But this section shall not apply to a pond stocked with fish from a State or Federal hatchery.  HISTORY: 1962 Code Section 65-802.1; 1957 (50) 283.
SC Code § 12-21-2440 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2440. Application for license for place of amusement.

 Before engaging in business every person operating a place of amusement within the State subject to the tax imposed by this article shall file with the department an application for a permanent license permitting him to engage in the business. The application for the license must be filed on blanks to be furnished by the department for that purpose and shall contain a statement including the name of the individual, the partnership, and each individual partner, or the corporation filing the application, the post-office address, and the nature of the business.  HISTORY: 1962 Code Section 65-803; 1952 Code Section 65-803; 1942 Code Section 2531; 1932 Code Section 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921; 1986 Act No. 306, Section 3.
SC Code § 12-21-2450 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2450. Issuance and display of license.

 Upon receipt of an application for a license to operate a place of amusement as set forth in this article the department shall issue to the applicant a license permitting him to operate such place of amusement without cost to the applicant. Such license shall be displayed at all times at or in such place of amusement in some conspicuous place easily seen by the public.  HISTORY: 1962 Code Section 65-805; 1952 Code Section 65-805; 1942 Code Section 2531; 1932 Code Section 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921.
SC Code § 12-21-2460 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2460. Licenses shall not be transferable; separate licenses for each place.

 No license issued permitting the operation of a place of amusement shall be transferable and any license issued to any person who shall afterwards retire from business shall be null and void. A separate license shall be required for each separate place of amusement.  HISTORY: 1962 Code Section 65-806; 1952 Code Section 65-806; 1942 Code Section 2531; 1932 Code Section 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (38) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921.
SC Code § 12-21-2470 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2470. Penalties for operation without license.

 If any person operates a place of amusement for which a license is required without having first secured the license and posted it in accordance with the provisions of this article he shall be guilty of a misdemeanor and, upon conviction, fined not less than twenty dollars nor more than one hundred dollars or imprisoned not less than ten days nor more than thirty days. Each day that such business is operated shall constitute a separate offense.  HISTORY: 1962 Code Section 65-807; 1952 Code Section 65-807; 1942 Code Section 2531; 1932 Code Section 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921.