reglab/housing_qa huggingface dataset:
SC Code § 12-22-1050 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-1050. Printing of tickets.

 Each machine must contain a single printing mechanism capable of printing an original ticket and retaining an exact copy which is subject to inspection by the department. Tickets must contain any information the department determines to be reasonable for the efficient administration of this chapter. The department shall provide manufacturers information as to the information needed on a ticket and the placement of information on the ticket.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter.
SC Code § 12-22-1060 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-1060. Machines and related equipment must be Year 2000 compliant.

 All machines, location controllers, and the central computer monitoring system selected by the department must perform correctly before, during, and after the year 2000, with no error in functioning or data caused by failure to correctly interpret and utilize data contained within date fields within the system.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter.
SC Code § 12-22-1070 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-1070. Department to disable machines under specified circumstances.

 (A) The department shall disable machines via the central computer monitoring system for the following reasons:  (1) the establishment license or retail sales tax license at the establishment where the machines are located has been revoked or suspended;  (2) the license of the machine has been revoked or suspended;  (3) the machine owner's license has been revoked or suspended;  (4) the machine operator's license has been revoked or suspended;  (5) the establishment license, machine license, machine owner's license, or machine operator's license has expired;  (6) the central computer monitoring system has registered a violation of system integrity by a machine. A machine disabled for this reason will be enabled again as soon as the problem has been resolved;  (7) the machine owner or the machine operator has requested that the machine be disabled for any reason, such as relocation, upgrading, or repair; or  (8) the bank account from which taxes are paid has insufficient funds to pay the entire tax due upon the due date.  (B)(1) All persons who have notified the department of an ownership or lien interest in a machine shall be notified of a proceeding to revoke licenses that may result in disabling under this section. A licensee whose machine, and any part of the machine, is disabled for reasons in (A)(1), (A)(2), (A)(3), or (A)(4) shall not be licensed or permitted to operate in this State for five years from the date of revocation.  (2) A machine, and any part of the machine, shall not operate in this State for five years from the date of revocation, if the machine is disabled for the reasons stated in:  (a) subsection (A)(1) or (A)(4), if the machine owner and the person holding the establishment license are the same person; or  (b) subsections (A)(2) or (A)(3).  (C) All persons who have notified the department of an ownership interest in an establishment shall be notified of a proceeding to revoke licenses that may result in disabling under Section (A)(1). If machines are disabled at an establishment for the reason in (A)(1), the establishment may not operate, or allow the operation of, machines for five years from the date of the revocation or suspension.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter.
SC Code § 12-22-1080 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-1080. Alternative technical provisions.

 The department, in its discretion, may approve, effective upon publication in the State Register, alternative technical provisions provided that the technology maintains the security, account information, and integrity of the machines, location controllers, and central computer monitoring system.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter.
SC Code § 12-23-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-10. Imposition of tax; rate.

 In addition to all other taxes of every kind imposed by law:  (1) every person, except the State, a county, a municipality, or an agency or political subdivision of it, engaged in the business of selling electric power for resale within the State is subject to the payment of an excise, license, or privilege tax of five-tenths of one mill upon each kilowatt hour of electric power sold for resale within the State, except upon such electric power purchased from a vendor, however remote, previously taxed under this subsection. Sales for resale of an electric cooperative to a customer whose sales are taxed under subsection (2) must not be taxed under this subsection; and  (2) except a municipality, every public utility and electric cooperative engaged in the business of selling electric power within the State to the ultimate user of the power is subject to the payment of an excise, license, or privilege tax of five-tenths of one mill upon each kilowatt hour sold within the State to the ultimate user, except such electric power purchased from vendors, however remote, taxed under subsection (1).  HISTORY: 1962 Code Section 65-901; 1952 Code Section 65-901; 1942 Code Section 2558; 1932 Code Section 2558; 1931 (37) 357; 1935 (39) 275; 1937 (40) 610; 1957 (50) 404; 1969 (56) 740; 1991 Act No. 171, Part II, Section 57B.
SC Code § 12-23-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-30. Authority to suspend tax on power sold to Atomic Energy department.

 The State Fiscal Accountability Authority may suspend the payment of the electric energy generating and sales tax on electricity sold to the Savannah River Plant of the Atomic Energy department from plants located in this State when, in the judgment of said authority, such suspension is for the best interest of the State.  HISTORY: 1962 Code Section 65-903; 1952 Code Section 65-903; 1951 (47) 710.  Code Commissioner's Note  At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, Section 5(D)(1), effective July 1, 2015.
SC Code § 12-23-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-40. department shall administer, enforce, and collect tax; rules and regulations.

 Such tax shall be paid to and collected by the department, and the department shall administer and enforce the tax and shall make rules and regulations pertinent to such enforcement, which shall have the full force and effect of law.  HISTORY: 1962 Code Section 65-904; 1952 Code Section 65-904; 1942 Code Sections 2558, 2559; 1932 Code Sections 2558, 2559; 1931 (37) 357, 358; 1935 (39) 275; 1937 (40) 610.
SC Code § 12-23-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-50. Certain instruments and records shall be kept; examinations by department; violations.

 Every person engaged in the business of manufacturing, generating or selling electric power in this State shall provide himself with and keep the necessary instruments to show the amount of electric power manufactured, generated or sold, expressed in kilowatt hours, and shall keep permanent, legible records showing the amount of power, expressed in kilowatt hours, manufactured, generated or sold each day. Such records and instruments shall be subject to examination by the department or its duly authorized representatives at any time during business hours, and the department may enter upon the premises of any taxpayer and examine, or cause to be examined, any of the instruments, books, records, and other property of any such person and secure any other information directly or indirectly concerned in the enforcement of this article.  Any person required to keep the necessary instruments or records prescribed in this section shall be subject to a penalty of one hundred dollars per day for each day's omission to keep either such required instruments or required records. Such penalties shall be collected in the same manner as provided in this article for the collection of delinquent taxes.  HISTORY: 1962 Code Section 65-905; 1952 Code Section 65-905; 1942 Code Section 2559; 1932 Code Section 2559; 1931 (37) 358.
SC Code § 12-23-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-60. Monthly returns and remittance of tax required.

 Every person subject to the provisions of this article shall on or before the twentieth day of each month make a true and correct return to the department in such form as it may prescribe, showing the exact amount of electric power manufactured, generated or sold, expressed in kilowatt hours, during the previous month, and remit the tax therewith.  HISTORY: 1962 Code Section 65-906; 1952 Code Section 65-906; 1942 Code Section 2560; 1932 Code Section 2560; 1931 (37) 359; 1994 Act No. 516, Section 35.
SC Code § 12-23-90 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-90. Taxes and penalties deemed a debt; lien thereof.

 The taxes and all penalties provided for in this article shall be held as a debt payable to the State by the person against whom they shall be charged and all such taxes, penalties and assessments shall be a first lien in all cases whatsoever upon all property of the person charged therewith.  HISTORY: 1962 Code Section 65-909; 1952 Code Section 65-909; 1942 Code Section 2560; 1932 Code Section 2560; 1931 (37) 359.
SC Code § 12-23-120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-120. Use of tax.

 The revenue derived under the provisions of this article shall be turned into the State Treasury for the support of the State government.  HISTORY: 1962 Code Section 65-913; 1952 Code Section 65-913; 1942 Code Section 2563; 1932 Code Section 2564; 1931 (37) 361.
SC Code § 12-23-130 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-130. Exemption of South Carolina Public Service Authority from taxation.

 Nothing contained in Sections 12-23-10, 12-23-20, or 12-37-220, shall be construed or interpreted to impose any tax liability on the South Carolina Public Service Authority, and all property leased to and operated by the South Carolina Public Service Authority for the generation or transmission of electric power shall, for all tax purposes, be considered the property of the Authority.  HISTORY: 1969 (56) 740.
SC Code § 12-23-210 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-210. Municipal privilege or license tax on railroads; maximum allowable amounts.

 The maximum amount of privilege or license tax which the several municipalities within this State may annually assess and collect of persons operating railroads in this State as common carriers for the privilege of doing intrastate business within the limits of such municipalities, whether such companies are incorporated under the laws of this State or any other state or whether incorporated at all or not, is fixed as follows: In municipalities having a population of not exceeding two hundred and fifty inhabitants, ten dollars; in municipalities having a population of more than two hundred and fifty inhabitants and not exceeding five hundred inhabitants, fifteen dollars; in municipalities having a population of more than five hundred inhabitants and not exceeding seven hundred and fifty inhabitants, twenty dollars; in municipalities having seven hundred and fifty to one thousand inhabitants, twenty-five dollars; in municipalities having a population of more than one thousand inhabitants and not exceeding five thousand inhabitants, twenty-five dollars for the first one thousand inhabitants and twenty-five dollars for each additional one thousand inhabitants or a major fraction thereof; in municipalities having a population of more than five thousand inhabitants and not exceeding ten thousand inhabitants, twenty-five dollars for the first one thousand inhabitants and thirty dollars for each additional one thousand inhabitants or major fraction thereof; and in municipalities having a population of more than ten thousand inhabitants, twenty-five dollars for the first one thousand inhabitants and thirty-five dollars for each additional one thousand inhabitants or major fraction thereof. But in no case shall any municipality assess or collect such a privilege or license tax exceeding two thousand dollars.  In arriving at the amount of privilege or license tax which may be assessed and collected under the provisions of this section the population of the several cities and towns shall be computed and based upon the Federal census next preceding the year for which such license tax is assessed from year to year.  HISTORY: 1962 Code Section 65-921; 1952 Code Section 65-921; 1942 Code Section 7241-3; 1932 Code Section 7436; Civ. C. '22 Section 4548; 1920 (31) 921.
SC Code § 12-23-220 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-220. Local licenses for carriers shall be good for interurban carriage.

 Any person who shall have paid a license or occupation tax in the city, town or county in which his principal place of business is situated for the purpose of conducting the business of transporting passengers or baggage for hire by means of carriage, hacks, omnibuses, drays or motor vehicles shall be exempt from the payment of any license or occupation tax in any other county, city or town to which or from which such passengers or baggage are transported and a license issued by an occupation tax paid to any county, city or town within the State by a person engaged in any such business shall be good in every county, city or town within the State. But nothing contained in this section shall permit the carrying on of the business exempted in this section within any incorporated city or town or within any other county, except the city, town or county in which the license is obtained or tax paid, except for the purpose of taking on and discharging passengers and baggage which is destined for another city, town or county, and this section shall apply to interurban business only.  HISTORY: 1962 Code Section 65-922; 1952 Code Section 65-922; 1942 Code Section 7241-2; 1932 Code Section 7385; 1924 (33) 985.
SC Code § 12-23-310 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-310. Imposition of tax; rate.

 Every foreign land association and other business of a like class not incorporated under the laws of this State shall each, before transacting business in this State, pay an annual license fee of one hundred dollars to the Department of Insurance of this State on or before the thirty-first day of March in each year, to be deposited by him in the State Treasury. Such license shall expire on the thirty-first day of March of the succeeding year.  HISTORY: 1962 Code Section 65-941; 1952 Code Section 65-941; 1947 (45) 322; 1948 (45) 1734; 1960 (51) 1646; 1993 Act No. 181, Section 154.
SC Code § 12-23-410 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-410. Imposition of tax on plays and shows in towns or villages not incorporated; rate; payment; disposition.

 All persons representing publicly, for gain or reward, any play, comedy, tragedy, interlude, farce or other entertainment of the stage, or any part therein, and those who exhibit wax figures or shows of any kind whatsoever shall pay a tax of three dollars per day when they make such exhibitions at towns or villages that are not incorporated. Such sum of three dollars shall be paid into the hands of the clerks of the circuit courts, respectively, who shall be bound to pay it over into the county treasury.  HISTORY: 1962 Code Section 65-961; 1952 Code Section 65-961; 1942 Code Section 6322; 1932 Code Section 6322; Civ. C. '22 Section 5170; Civ. C. '12 Section 3426; Civ. C. '02 Section 2315; G. S. 1754; R. S. 1866; 1813 (5) 711.
SC Code § 12-23-420 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-420. Clerks and magistrates shall issue executions for failure to pay tax.

 If any person who is required to pay the tax provided in Section 12-23-410 shall neglect to do so before such representation or exhibition, the clerk of the court or any magistrate for the county in which such neglect shall occur shall issue an execution for double the amount of tax so imposed, which may be directed to any sheriff or constable of this State and against the body and goods of the person so being liable and which may be levied in any county in the State. Every magistrate who shall so issue execution shall cause the amount of it to be paid to the clerk of the court for his county and the clerk of court shall pay into the county treasury all such taxes as may come into his hands. Nothing in this section shall apply to such a tax in any incorporated city or town.  HISTORY: 1962 Code Section 65-962; 1952 Code Section 65-962; 1942 Code Section 6323; 1932 Code Section 6323; Civ. C. '22 Section 5171; Civ. C. '12 Section 3427; Civ. C. '02 Section 2316; G. S. 1755; R. S. 1867; 1843 (11) 246.
SC Code § 12-23-430 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-430. Municipalities may collect tax.

 The intendants and wardens of all incorporated cities and towns may collect the tax from persons representing, publicly, within their respective corporate limits, for gain or reward, any play or show of whatever nature or kind which, by Section 12-23-410, is made payable to the clerks of courts, such tax to be used for the purposes of such corporations, respectively.  HISTORY: 1962 Code Section 65-963; 1952 Code Section 65-963; 1942 Code Section 6324; 1932 Code Section 6324; Civ. C. '22 Section 5172; Civ. C. '12 Section 3428; Civ. C. '02 Section 2317; G. S. 1756; R. S. 1868; 1835 (6) 532.
SC Code § 12-23-440 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-440. County license fees for circuses and similar traveling shows; amount; disposition.

 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.  HISTORY: 1962 Code Section 65-965; 1952 Code Section 65-965; 1942 Code Section 6327; 1935 (39) 288.
SC Code § 12-23-450 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-450. County license fees for carnivals and similar shows other than a circus; amount; disposition.

 Any carnival company or other such traveling show, exhibiting under canvas or outdoors for gain, other than a circus, 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 the clerk for such license twenty-five dollars for each day such carnival company or other show shall be exhibited. The clerk shall 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. Provided, that the license fee in counties having a population in excess of two hundred ten thousand inhabitants according to the latest official United States census shall be fifty dollars for each day the carnival company or other show shall be exhibited.  HISTORY: 1962 Code Section 65-966; 1952 Code Section 65-966; 1942 Code Section 6327; 1935 (39) 288; 1962 (52) 2222.
SC Code § 12-23-460 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-460. County license not required in certain instances.

 No county license shall be required under the provisions of Sections 12-23-440 and 12-23-450 when any of the traveling shows and circuses named therein shall pay a town or city license of the amount set forth therein.  HISTORY: 1962 Code Section 65-967; 1952 Code Section 65-967; 1942 Code Section 6327; 1935 (39) 288.
SC Code § 12-23-470 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-470. Municipal authorities of incorporated city or town may require license.

 Nothing contained in this article shall be construed to prevent the municipal authorities of any incorporated city or town in this State from levying and collecting such fines or licenses as may be imposed by such municipal authorities.  HISTORY: 1962 Code Section 65-972; 1952 Code Section 65-972; 1942 Code Section 6328; 1932 Code Section 6328; Civ. C. '22 Section 5176; Civ. C. '12 Section 3432; Civ. C. '02 Section 2320; G. S. 1760; R. S. 1871; 1875 (15) 845.
SC Code § 12-23-810 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-810. Tax on licensed hospitals.

 (A) Every hospital licensed as a general hospital by the Department of Health and Environmental Control is subject to the payment of an excise, license, or privilege tax. Each hospital's tax must be based on the total expenditures of each hospital as a percentage of total hospital expenditures statewide.  (B) [Reserved].  (C) Total annual revenues from the tax, exclusive of penalties and interest, in subsection (A) of this section initially must equal two hundred sixty-four million dollars. The amount of a general hospital's tax must be derived from Schedule B, Part 1 of the hospital's cost report. The initial annual tax must be collected, beginning July 1, 2006, based upon the reconciled account of a general hospital subject to this article, considering partial payments and an uncollected portion of the previous assessment pursuant to this article for the fiscal year ending June 30, 2006. Upon notification from the Department of Revenue, on behalf of and based on calculations performed by the Department of Health and Human Services, a general hospital shall remit the balance due based on a payment schedule as determined by the Department of Health and Human Services.  HISTORY: 1989 Act No. 189, Part II, Section 35I; 1991 Act No. 105, Section 1; 1992 Act No. 501, Part II Section 19A; 1998 Act 419, Part II, Section 41A; 1999 Act No. 100, Part II, Section 7; 2006 Act No. 386, Section 15, eff June 14, 2006.