reglab/housing_qa huggingface dataset:
SC Code § 12-21-2490 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2490. Notice of license revocation and appeal process.

 The department shall mail written notice of the revocation of the license or shall otherwise serve written notice thereof upon the person affected thereby and within ten days after the mailing of such notice or of service otherwise upon the person whose license has been revoked such person may appeal from the decision of the department thereon to the court of common pleas in the county in which he is licensed to carry on the business. Within ten days after the service of notice of revocation of license as provided in this section, and not thereafter, the person feeling aggrieved thereby and desiring to appeal shall serve upon the department a written notice of intention to appeal to the court of common pleas and within thirty days after the service of the notice on the department he shall serve upon the department his exceptions or objections to the revocation of the license.  HISTORY: 1962 Code Section 65-809; 1952 Code Section 65-809; 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 § 12-21-2500 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2500. Hearing on appeal; supersedeas; costs and disbursements.

 The hearing before the circuit judge shall be had upon the exceptions and objections so served upon the department and the case shall be disposed of as provided by law for appeals from the courts of magistrates. Or, if the circuit judge should decide that the ends of justice would be better attained, he may hear the full controversy de novo and render judgment in accordance with the law and facts. Serving notice of appeal upon the department shall not act as a supersedeas unless the appellant shall file with the department a good and sufficient bond to be approved by the department, conditioned upon the faithful observance of the requirements of this article and for the payment of any costs that may be lawfully taxed. And the costs and disbursements shall be the same as are provided in cases of appeals to the circuit courts from magistrates' courts.  HISTORY: 1962 Code Section 65-810; 1952 Code Section 65-810; 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 § 12-21-2520 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2520. Price of admission shall be printed on ticket.

 No operator of a place of amusement shall sell or permit to be sold in his place of business any admission ticket without the price of admission printed thereon, nor shall he sell or permit to be sold any admission ticket at a price other than the price printed thereon. Provided, however, that upon written application to the department, the department may, in its discretion and for good cause, waive the requirements of this section.  HISTORY: 1962 Code Section 65-815; 1952 Code Section 65-815; 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; 1977 Act No. 189.
SC Code § 12-21-2530 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2530. Method of collecting tickets; exception for season or subscription tickets.

 As each patron is admitted to a place the paid admissions to which are subject to the tax imposed by Section 12-21-2420, his ticket shall be collected and immediately torn in two parts, approximately through the center, one half given to the patron and the other half retained by the ticket taker. The provisions of this section shall not apply to season tickets or tickets for a series of admissions issued on account of subscription.  HISTORY: 1962 Code Section 65-817; 1952 Code Section 65-817; 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; 1959 (51) 144.
SC Code § 12-21-2540 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2540. Penalties for use of altered or counterfeit tickets or reuse of tickets.

 (A) It is unlawful for a person to:  (1) alter, restore, or otherwise prepare in any manner an admission ticket with intent to use or cause it to be used after it has already been used;  (2) knowingly or wilfully buy, sell, offer for sale, or give away a restored or altered ticket to a person;  (3) knowingly use a restored or altered ticket or have in his possession an altered or restored ticket, which has been previously used for the purpose for which it was originally intended; or  (4) prepare, buy, sell, offer for sale, or have in his possession a counterfeit ticket.  (B) A person who violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than one thousand dollars or imprisoned not more than two years, or both.  HISTORY: 1962 Code Section 65-819; 1952 Code Section 65-819; 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; 1993 Act No. 184, Section 155.
SC Code § 12-21-2550 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2550. Tax payable monthly; failure to make correct return or failure to file.

 (A) The license tax imposed by this article is due and payable in monthly installments on or before the twentieth day of each month. A person liable to the tax shall make a true and correct return to the department, in such form as it prescribes, showing the number and prices of admissions during the previous month, and remit the tax with the return.  (B) If a person fails to make a true and correct return or fails to file the return, the department shall make an estimate of the tax liability from the best information available, and issue a proposed assessment for the taxes, including penalties and interest.  HISTORY: 1962 Code Section 65-820; 1952 Code Section 65-820; 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; 1984 Act No. 287; 1998 Act No. 432, Section 9; 1999 Act No. 114, Section 4.
SC Code § 12-21-2575 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2575. Methods of accounting for admissions other than tickets.

 In lieu of the issuance of tickets as provided for in this article, the department may authorize or approve other methods of accounting for paid admissions.  HISTORY: 1992 Act No. 361, Section 13.
SC Code § 12-21-2710 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2710. Types of machines and devices prohibited by law; penalties.

 It is unlawful for any person to keep on his premises or operate or permit to be kept on his premises or operated within this State any vending or slot machine, or any video game machine with a free play feature operated by a slot in which is deposited a coin or thing of value, or other device operated by a slot in which is deposited a coin or thing of value for the play of poker, blackjack, keno, lotto, bingo, or craps, or any machine or device licensed pursuant to Section 12-21-2720 and used for gambling or any punch board, pull board, or other device pertaining to games of chance of whatever name or kind, including those machines, boards, or other devices that display different pictures, words, or symbols, at different plays or different numbers, whether in words or figures or, which deposit tokens or coins at regular intervals or in varying numbers to the player or in the machine, but the provisions of this section do not extend to coin-operated nonpayout pin tables, in-line pin games, or to automatic weighing, measuring, musical, and vending machines which are constructed as to give a certain uniform and fair return in value for each coin deposited and in which there is no element of chance.  Any person violating the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than five hundred dollars or imprisoned for a period of not more than one year, or both.  HISTORY: 1986 Act No. 308, Section 4; 1997 Act No. 155, Part II, Section 54B; 1999 Act No. 125, Section 1; 1999 Act No. 125, Section 8.  Editor's Note  Licensure under Section 12-21-2720 is no longer effective after June 30, 2000.  1999 Act No. 125, Part VI, Section 23, subsections (C) and (D), provide as follows:  "(C) Part I takes effect July 1, 2000;  "(D) If Part I takes effect, the South Carolina Department of Revenue, upon application, shall refund to any person holding a license for the operation of video game machines, on a pro rata basis, the portion of any license fee previously paid to the department for licenses that extend beyond June 30, 2000;"
SC Code § 12-21-2712 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2712. Seizure and destruction of unlawful machines, devices, etc.

 Any machine, board, or other device prohibited by Section 12-21-2710 must be seized by any law enforcement officer and at once taken before any magistrate of the county in which the machine, board, or device is seized who shall immediately examine it, and if satisfied that it is in violation of Section 12-21-2710 or any other law of this State, direct that it be immediately destroyed.  HISTORY: 1986 Act No. 308 Section 4; 1999 Act No. 125, Section 2.
SC Code § 12-21-2714 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2714. Use of slug or any false, counterfeited, mutilated, etc. coin to operate automatic vending machine or other machine requiring coin for operation.

 (A) It is unlawful for a person to operate, cause to operate, or attempt to operate an automatic vending machine, slot machine, coin-box telephone, or other receptacle designed to receive lawful coin of the United States of America in connection with the sale, use, or enjoyment of property or service by means of a slug or any false, counterfeited, mutilated, sweated, or foreign coin, or by any means not lawfully authorized by the owner, lessee, or licensee of the receptacle.  (B) It is unlawful for a person to take, obtain, or receive from or in connection with any receptacle designed to receive lawful coin of the United States of America in connection with the sale, use, or enjoyment of property or service any goods, wares, merchandise, gas, electric current, or other article of value or the use or enjoyment of any telephone or telegraph facilities, or service, or of any musical instrument, phonograph, or other property, without depositing in and surrendering to the receptacle lawful coin of the United States of America in the amount required by the owner, lessee, or licensee of the receptacle.  (C) A person who violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined in the discretion of the court or imprisoned not more than two years.  HISTORY: 1986 Act No. 308 Section 4; 1993 Act No. 184, Section 156.
SC Code § 12-21-2716 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2716. Manufacture, sale, or other disposition of slug, device, or substance, etc. for fraudulent operation of coin-operated machine; penalties.

 A person who, with intent to cheat or defraud the owner, lessee, licensee, or other person entitled to the contents of an automatic vending machine, slot machine, coin-box telephone, or other receptacle, depository, or contrivance designed to receive lawful coin of the United States of America in connection with the sale, use, or enjoyment of property or service or who, knowing that the same is intended for unlawful use, manufactures for sale, or sells or gives away any slug, device, or substance intended or calculated to be placed or deposited in the automatic vending machine, slot machine, coin-box telephone, or other receptacle, depository, or contrivance is guilty of a felony and, upon conviction, must be fined in the discretion of the court or imprisoned not more than five years.  HISTORY: 1986 Act No. 308 Section 4; 1993 Act No. 184, Section 17.
SC Code § 12-21-2718 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2718. Records.

 Every person required to obtain a license required under Sections 12-21-2720 and 12-21-2730 shall maintain records showing the manufacturers' serial number, model, or type of machine.  HISTORY: 1986 Act No. 308 Section 4.
SC Code § 12-21-2721 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2721. Confiscation of coin-operated machines.

 Coin-operated machines or devices licensed pursuant to Section 12-21-2720 are not subject to confiscation under Section 12-21-2712 due to any violation of Sections 16-19-30, 16-19-40, 16-19-50, or 16-19-130.  HISTORY: 1987 Act No. 170, Part II, Section 3B.
SC Code § 12-21-2722 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2722. Temporary licenses; county or state fair; fees; duration.

 In lieu of the license required under Sections 12-21-2720, 12-21-2728, and 12-21-2730 the department may issue a temporary license to persons making application to operate machines defined in Sections 12-21-2720 and 12-21-2730 at a recognized county or state fair. The temporary license is the total amount of license fees required on all machines for which application is made, based upon one-twenty-fourth of the biennial license required under Sections 12-21-2720, 12-21-2728, and 12-21-2730. The license is valid for the specific location designated on the license and the number of machines for which application was made and expires when the designated fair officially ends.  HISTORY: 1986 Act No. 308 Section 4; 1992 Act No. 501, Part II, Section 10C.
SC Code § 12-21-2724 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2724. Operation may be presumed lawful by department.

 Upon application being made for a license to operate any machine or apparatus under this article, the department may presume that the operation of the machine or apparatus is lawful and when a license has been issued for the operation thereof the sum paid for the license may not be refunded notwithstanding that the operation of the machine or apparatus is prohibited.  HISTORY: 1986 Act No. 308 Section 4.
SC Code § 12-21-2726 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2726. Display of license.

 Every person who maintains for use or permits the use of, on a place or premises occupied by him, a machine subject to the license imposed by this article by way of proof of licensing must have a current license displayed conspicuously on the front of the machine.  HISTORY: 1986 Act No. 308 Section 4; 1987 Act No. 170, Part II, Section 3D; 1993 Act No. 181, Section 149; 1993 Act No. 164, Part II, Section 19E; 1999 Act No. 125, Section 4.  Editor's Note  1999 Act No. 125, Part VI, Section 23, subsections (C) and (D), provide as follows:  "(C) Part I takes effect July 1, 2000;  "(D) If Part I takes effect, the South Carolina Department of Revenue, upon application, shall refund to any person holding a license for the operation of video game machines, on a pro rata basis, the portion of any license fee previously paid to the department for licenses that extend beyond June 30, 2000;"
SC Code § 12-21-2728 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2728. Requirement of, and cost of, operator's license for coin-operated devices; cancellation of license for failure to remit taxes.

 (A) In addition to all other licenses required by this chapter, a person who owns or operates devices described in Sections 12-21-2720 and 12-21-2730 shall obtain an operator's license biennially as follows:  (1) fifty dollars for devices in Sections 12-21-2720(A)(1) and 12-21-2730;  (2) two hundred dollars for devices in Section 12-21-2720(A)(2);  (3) two thousand dollars for devices in Section 12-21-2720(A)(3).  (B) Only one license is required regardless of the number or type of devices owned or operated, and the cost of that license is the highest fee enumerated in this section for a device owned or operated.  (C) The licenses provided by this section are subject to Section 12-21-2734 and are a condition precedent to engaging in or the continuing operation of machines described in this chapter. Failure to remit taxes to the State is justification for the cancellation of the license provided in this section.  HISTORY: 1986 Act No. 308 Section 4; 1986 Act No. 540, Part II, Section 41; 1992 Act No. 501, Part II, Section 10D.  Editor's Note  1999 Act No. 125, Part VI, Section 23, subsections (C) and (D), provide as follows:  "(C) Part I takes effect July 1, 2000;  "(D) If Part I takes effect, the South Carolina Department of Revenue, upon application, shall refund to any person holding a license for the operation of video game machines, on a pro rata basis, the portion of any license fee previously paid to the department for licenses that extend beyond June 30, 2000;"
SC Code § 12-21-2730 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2730. License for billiard or pocket billiard table, foosball table, bowling lane table, or skeeball table.

 Every person owning or operating a billiard or pocket billiard table, foosball table, bowling lane table, or skeeball table for profit shall apply for and procure from the department a license for the privilege of operating the table and pay for the license a biennial tax of fifty dollars for each table owned or operated.  The license in this section must be issued and is valid in accordance with Section 12-21-2734.  HISTORY: 1986 Act No. 308 Section 4; 1992 Act No. 501, Part II, Section 10E.
SC Code § 12-21-2732 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2732. Attachment of license to a permanent, nontransferable part of machine.

 Every person who maintains for use, or permits the use, on any place or premises occupied by him, any machines subject to the license imposed by Section 12-21-2730 shall see that the proper state license is attached to a permanent, nontransferable part of the machine before its operation is commenced.  HISTORY: 1986 Act No. 308, Section 4.
SC Code § 12-21-2734 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2734. Annual licenses required; expiration; prorating fee; liability for penalties.

 (A) Every person subject to payment of tax under this article, in advance on or before the first day of June every two years or before doing an act taxable under this article, shall apply for and obtain from the department a license for the privilege of engaging in the business and shall pay the tax levied for it. All licenses expire May thirty-first the second year of which the license is valid following the date of issue.  (B) As an alternative to the license required in subsection (A), a person may be granted a nonrefundable license beginning April first and to expire September thirtieth, following the date of issue, which may not be prorated. The fee for this six-month license is one-fourth the biennial license fee.  (C) As an alternative to the license required in subsection (A) or (B), a person may be granted a nonrefundable license beginning March first and to expire October thirtieth, following the date of issue, which may not be prorated. The fee for this eight-month license is one-third the biennial license fee.  (D) If a license required in subsection (A) is purchased after June thirtieth, the license fee must be prorated on a twenty-four month basis with each month representing one twenty-fourth of the license fee imposed under Section 12-21-2720(A). Failure to obtain or renew a license as required by this article makes the person liable for the penalties imposed in this article.  HISTORY: 1986 Act No. 308 Section 4986; 1987 Act No. 170, Part II, Section 3 (A) to (C); 1992 Act No. 501, Part II, Section 10F; 2001 Act No. 8, Section 1, eff February 20, 2001.  Editor's Note  1999 Act No. 125, Part VI, Section 23, subsections (C) and (D), provide as follows:  "(C) Part I takes effect July 1, 2000;  "(D) If Part I takes effect, the South Carolina Department of Revenue, upon application, shall refund to any person holding a license for the operation of video game machines, on a pro rata basis, the portion of any license fee previously paid to the department for licenses that extend beyond June 30, 2000;"
SC Code § 12-21-2736 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2736. Unlawful operation of gambling machine or device not made lawful by issuance of license.

 The issuance of a license under the provisions of this article by the department does not make lawful the operation of any gambling machine or device, the operation of which is made unlawful under the laws of this State.  HISTORY: 1986 Act No. 308 Section 4.
SC Code § 12-21-2738 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2738. Penalties for failure to comply.

 A person who fails, neglects, or refuses to comply with the terms and provisions of this article or who fails to attach the required license to any machine, apparatus, billiard, or pocket billiard table, as herein required, is subject to a penalty of fifty dollars for each failure, and the penalty must be assessed and collected by the department.  If the violation under this section relates to a machine licensed pursuant to Section 12-21-2720(A)(3), the applicable penalty amount is two thousand five hundred dollars. This penalty must be deposited to the credit of the general fund of the State.  HISTORY: 1986 Act No. 308 Section 4; 1993 Act No. 164, Part II, Section 19F; 1997 Act No. 53, Section 8A; 1997 Act No. 114, Section 6.
SC Code § 12-21-2740 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2740. License tax or penalties as constituting lien.

 Any license tax or penalties herein provided are a first preferred lien upon any and all of the property of the person charged therewith and the department may issue its execution therefor as is provided in Section 12-21-3020.  HISTORY: 1986 Act No. 308, Section 46.
SC Code § 12-21-2742 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-2742. Confiscation of unlicensed machine, device, etc.

 In addition to the penalties above provided, any machine, apparatus, billiard, or pocket billiard table not having attached thereto the required license, or which is improperly licensed, must be seized and confiscated by the department, its agents or employees, and sold at public auction after thirty days' advertisement. Upon payment of the license required, the department may, within its discretion, return any property so seized and confiscated and compromise any penalty assessed.  HISTORY: 1986 Act No. 308, Section 4.