reglab/housing_qa huggingface dataset:
SC Code § 12-21-6530 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-6530. Portion of tax to be paid to county or municipality where establishment located; use of funds.

 (A) During the benefit period, an amount equal to one-fourth of the license tax paid on admissions to an establishment must be paid by the department to the county or municipality in which the establishment is located. This portion of the tax is to be used directly or indirectly for additional infrastructure improvements. If more than one infrastructure improvement is being considered at the same time, preference must be given to infrastructure improvements requested by the establishment generating the admissions tax, or other development occurring as a result of the creation or expansion of the major tourism or recreation facility or major tourism or recreation area.  (B) If the establishment is located in an unincorporated area of a county, the payment must be made to the county governing body and, if located within the corporate limits of a municipality, the payment must be made to the municipal governing body.  (C) The county or municipal governing body may share funds received from these payments with another county or municipal governing body to provide additional infrastructure facilities or services in support of the establishment that generates the tax on admissions responsible for the payments.  HISTORY: 1997 Act No. 109, Section 1.
SC Code § 12-21-6540 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-6540. Portion of tax to be transferred to State Treasurer for deposit in special tourism infrastructure development fund; applications for grants; review of applications; guidelines.

 (A) During the benefit period, in addition to the amount described in Section 12-21-6530, except as otherwise provided in Section 12-21-6590, an additional amount equal to one-fourth of the license tax paid on admissions to an establishment must be transferred by the department to the State Treasurer to be deposited into the fund and distributed pursuant to the approval of the council.  (B) Deposits into the fund must be separated into special accounts based on which establishment generated the admissions tax subject to this section.  (C) Counties or municipalities within five miles of the major tourism or recreation facility or major tourism or recreation area may apply to the council for grants from the fund by submitting a grant application.  (D) Upon review of the grant application, the council shall determine the amount of monies to be received by each of the eligible counties or municipalities. All monies must be used directly or indirectly for additional infrastructure improvements. If more than one grant application is being reviewed at the same time, preference must be given to grant applications for infrastructure which directly or indirectly serve the establishment that generates the admissions tax or other development occurring as a result of the creation or expansion of the major tourism or recreation facility or major tourism or recreation area. One year after the end of the benefit period, the council, after consultation with the Department of Parks, Recreation and Tourism, may use these funds for any infrastructure in the State which it determines will aid tourism.  (E) Grants may run for more than one year and may be based upon a specified dollar amount or a percentage of the monies deposited annually into the fund. After approval of a grant application, the council may approve the release of monies to eligible counties and municipalities.  (F) The council shall adopt guidelines to administer the fund including, but not limited to, grant application criteria for review and approval of grant applications. Expenses incurred by the council in administering the fund may be paid from the fund.  HISTORY: 1997 Act No. 109, Section 1; 2007 Act No. 116, Section 4, eff June 28, 2007, applicable for tax years beginning after 2007.
SC Code § 12-21-6550 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-6550. Certification application to be filed in county or municipality where major tourism or recreation area located; request for classification.

 In order to obtain the amounts provided in Sections 12-21-6530 and 12-21-6540:  (A) The county or municipality in which the major tourism or recreation facility or major tourism or recreation area is located must file with the Department of Parks, Recreation and Tourism a certification application. The Department of Parks, Recreation and Tourism shall review the application for completeness and accuracy and if necessary contact the county or municipality for additional information. A separate certification application must be filed for each tourism or recreation facility located in a tourism or recreation area. The certification application must be filed within one year of the end of the investment period.  (B) When the application is complete, the Department of Parks, Recreation and Tourism shall forward the application on to the department. The department shall notify the county or the municipality, in writing, if the certification application has been approved.  (C) A tourism or recreation facility for which a certification application has been filed must request a determination from the council as to the status of the tourism or recreation facility. The council must classify each tourism or recreation facility as a new tourism or recreation facility or an expansion to an existing tourism or recreation facility. If a tourism or recreation facility is classified as an expansion to an existing tourism or recreation facility, Section 12-21-6580 applies. The request for determination of classification must be included in the certification application. The department must forward a copy of the request to the council for its determination.  HISTORY: 1997 Act No. 109, Section 1; 2005 Act No. 145, Section 24.A, eff July 1, 2005.
SC Code § 12-21-6560 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-6560. Factors for considering whether facility qualifies as major tourism or recreation facility or area.

 In determining whether or not a particular facility qualifies as a major tourism or recreation facility or a major tourism or recreation area, the following items may be included in determining if the twenty million dollar investment has been met:  (1) secondary support facilities such as hotels, food, and retail services which are located within, or immediately adjacent to, the major tourism or recreation facility or the major tourism or recreation area and which directly support the major tourism or recreation facility or the major tourism and recreation area;  (2) private or public sector funds or a combination of private and public sector funds, spent on the major tourism or recreation facility or the major tourism or recreation area.  HISTORY: 1997 Act No. 109, Section 1.
SC Code § 12-21-6570 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-6570. Designated development area and boundaries to be determined by ordinance; maximum total acreage allowed; designated development area embracing contiguous lands within two or more county-municipal entities.

 (A) A designated development area and its boundaries must be determined by municipal ordinance, if located in a municipality, or by county ordinance, if located in an unincorporated county area, or by more than one ordinance by municipal or county governments, or both, if it embraces areas within two or more counties or municipalities. One or more designated development areas may be located within a municipality or unincorporated county area.  (B) The total aggregate amount of a single designated development area within any municipality or county may not exceed five percent of the total acreage of the municipality or unincorporated county area.  (C) If there is more than one designated development area within a county or municipality, the total acreage for all designated development areas within a municipality must not exceed ten percent of the total acreage of the municipality and the total acreage for all designated development areas within unincorporated areas of a county must not exceed ten percent of the total acreage of the county's unincorporated areas.  (D) The acreage limitations for municipalities and unincorporated county areas do not apply to designated development areas created prior to the year 2005 and located on a closed federal military facility as defined by the Base Realignment and Closure department, and the acreage for an area where these conditions are met are in addition to the acreage limitations applicable to any other designated development areas within the same municipality or unincorporated county area.  (E) Two or more municipal or county governments or combination of these governments may adopt ordinances to designate a "designated development area" embracing contiguous lands within two or more of the involved county-municipal entities, but the acreage for each involved municipality or county must not exceed five percent of the total acreage in each involved municipality or unincorporated county area.  (F) The boundaries of a designated development area must be determined prior to the date that the certification application is approved.  HISTORY: 1997 Act No. 109, Section 1.
SC Code § 12-21-6580 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-6580. Expansion or improvement of facilities; calculation of admissions tax revenues subject to Sections 12-21-6530 and 12-21-6540.

 If a major tourism or recreation facility or a major tourism and recreation area is expanded or improved with an additional twenty million dollar investment being made within an investment period, the amount of admissions tax revenues subject to Sections 12-21-6530 and 12-21-6540 for the benefit period is the amount in excess of the annual admissions tax revenues previously generated by the major tourism or recreation facility, or by all of the tourism or recreation facilities within the major tourism or recreation area, as appropriate. This amount is determined by using the average of the admissions tax revenues generated during the twenty-four months preceding the date of the filing of the certification application.  HISTORY: 1997 Act No. 109, Section 1; 1998 Act No. 432, Section 10.
SC Code § 12-22-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-10. Definitions.

 [Only subsections (19) and (22) of this section, as found in 1999, Act No. 125, Section 10, took effect June 1, 1999. See Editor's Note at the beginning of this chapter.]  (19) "Person" means any individual, partnership, corporation, association, entity, or organization of any type.  (22)(a) "Principal" means:  (i) every person;  (ii) an association;  (iii) all partners of a partnership, limited partnership, or limited liability partnership;  (iv) all members of a limited liability company, or if the company is a manager-managed company, all members and managers;  (v) trust and its beneficiaries;  (vi) corporation, its directors, officers, and stockholders with a ten percent or more direct or beneficial interest or any person or entity that receives more than ten percent of the net income; or  (vii) an employee who has day-to-day operational management responsibilities for the business or entity; which has or will have a direct or indirect ownership interest in a machine or machines, a manufacturer, a machine owner, distributor, a machine operator or the establishment for which the applicant seeks a new or renewal license.  (b) "Indirect ownership interest" includes, but is not limited to, a loan or extension of credit or forgiving of a loan of ten thousand dollars or more, made to or for the benefit of an applicant or licensee. Indirect ownership interest' does not include a loan or extension of credit made by a state or federally chartered financial institution or a restricted or supervised lender licensed under South Carolina law. Multiple loans of less than ten thousand dollars may not be used to evade the requirements of this chapter and such activity is grounds for revocation of any and all licenses issued pursuant to Section 12-22-320 held by the applicant.  (c) If a corporation is a member of a controlled group of corporations, as defined in 26 U.S.C. 1563, or a member of an affiliated group of corporations, as defined in 26 U.S.C. 1504, and at least one member of the group of corporations is a publicly-held corporation, then only the corporation which engages in the business or activity required to be licensed pursuant to this chapter is considered a principal for purposes of this chapter, along with its directors, officers, and stockholders as described in subitem (a)(vi).  (d) For purposes of item (c) of this subsection, "publicly held corporation" means a corporation:  (i) whose shares are traded on a national exchange; and  (ii) whose total assets at the end of the corporation's most recent fiscal quarter exceeded one billion dollars.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter, relating to repeal by necessary implication, effective July 1, 2000.
SC Code § 12-22-730 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-730. Regulations.

 The department must issue regulations to strictly enforce the provisions of this chapter so as to prevent the licensure of an establishment or establishments that would allow machine operators to circumvent the prohibition against more than five machines being located on any premises. Nothing in this section, and the terms as they are defined in this chapter, shall be construed to be unenforceable because of the pendency of, or the failure to issue, any regulations by the department. This chapter must be liberally construed to supercede any regulation in existence after the effective date of this act that would impede the department in any way from strictly enforcing the provisions of this chapter regarding the prohibition against more than five machines being licensed on the same premises.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter, relating to repeal by necessary implication, effective July 1, 2000.
SC Code § 12-22-910 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-910. Machine license required.

 (A) Before a machine may be connected or remain connected to the central computer monitoring system, the machine must have a current and valid machine license. The machine owner and machine operator, and the establishment at which the machine is located must have current and valid licenses as required by this chapter.  (B) Each machine or device licensed pursuant to this chapter must be operated in a stand-alone fashion and may not be linked in any way to another machine, except as otherwise provided in this chapter.  (C) Any machine which is not connected to the central computer monitoring system after February 1, 2000, shall be considered to be illegal and a contraband machine.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter.
SC Code § 12-22-920 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-920. Types of machines and equipment permitted.

 (A) All machines, location controllers and associated modems, and computer chips must be verifiably of a make, model, and software version certified by the department or a testing lab selected by the department before the items may be possessed, owned, operated, or allowed to operate at any place within this State.  (B) A person may not possess, own, operate, or allow the operation of a contraband machine or device at any place within this State.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter.
SC Code § 12-22-950 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-950. Standards for machines and related equipment.

 The department may set standards for machines, modems, location controllers, the central computer monitoring system, and associated equipment including, but not limited to, technical standards, hardware specifications, software specifications, and standards relating to multiplayer units. Applicants must meet these standards before any license may be issued. The department may revise technical standards as is necessary providing sufficient time for compliance by licensees. The technical standards established by the department must, to the extent possible, within the limitation of this chapter, maximize competition among manufacturers.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter.
SC Code § 12-22-960 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-960. Burden of proof.

 The burden of proof that a machine, game, location controller, modem, or any part of a machine meets the required standards and requirements is the responsibility of the manufacturer or machine owner. The department may require the manufacturer or machine owner to obtain a certification from an approved laboratory indicating that the machine, game, location controller, modem, or any part of a machine meets the required standards and requirements. The cost of this certification is the responsibility of the manufacturer or machine owner. The department shall provide a list of approved laboratories. The department may also review a laboratory to determine if the laboratory should be added or removed from the department's list of approved laboratories. The department may contract with a testing laboratory to ensure and certify that a machine, game, location controller, modem, or any part of a machine meets the required standards and requirements. The department may also establish a state testing laboratory. Payment of the cost of testing by the laboratory is the responsibility of the manufacturer or machine owner. Approval of the machine by the department is prima facie evidence that the machine meets the required standards and requirements.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter.
SC Code § 12-22-970 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-970. Notice to department prior to certain changes in machines.

 A machine owner shall notify the department before a machine is added, replaced, disconnected, or transferred to another establishment.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter.
SC Code § 12-22-980 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-980. Notice to department prior to certain changes in location controllers.

 The licensed establishment or machine owner shall notify the department before a location controller is added, disconnected, or transferred to another establishment.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter.
SC Code § 12-22-990 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-990. Machines to be disabled if location controller not polled for a specified period.

 (A) Each location controller must be programmed automatically to disable the play of all machines connected to the location controller, if the location controller has not been polled by the central computer monitoring system for the purpose of collecting meter and event data, for a period to be determined by the department, but not less than seventy-two hours. The machine must be enabled when communication has been restored.  (B) Whenever a machine is disabled during play of a game, the following must occur:  (1) a message must appear on the screen warning the player that the machine is about to be disabled and the player must be informed that one minute remains to complete the game;  (2) a count-down timer must be displayed;  (3) if the player completes the game, all payouts must be reported on a payout ticket and no other games are allowed to be played on that machine; and  (4) if the player has not completed the game in the minute allotted, then the machine shall complete the hand according to the manufacturer's recommended play strategy, all payouts must be reported on a payout ticket, and the machine then disabled.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter.
SC Code § 12-22-1000 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-1000. VGMID required.

 Each machine placed in operation in this State must have affixed by the manufacturer a VGMID assigned by the department. Each machine owner shall notify the department in writing of the receipt of a machine. Manufacturers, distributors, and machine owners shall make machines and associated equipment available for inspection by the department or division. No machine may be transported out-of-state until the VGMID has been removed. No one other than an authorized department or division employee shall remove the VGMID. For qualifying machines already located in the State, the department shall assign, and the division shall affix, the VGMID. The VGMID must be programmed into the machine and serves as the machine's unique identifier for purposes of logging events and reporting play statistics.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter.
SC Code § 12-22-1010 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-1010. Records required for each machine.

 (A) Every machine owner shall maintain records for each machine showing the manufacturer's serial number; model and type of machine; the VGMID; the license number; the location's name, address, and telephone number; the machine operator; the date the machine entered this State; the date it entered the location; the date the machine went on-line; and the bank account from which the taxes are withdrawn.  (B) The machine owner shall maintain information relating to the payment of any money or compensation paid to any persons to operate the machine. Information required by this section must be available on demand for inspection by a representative of the department or division.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter.
SC Code § 12-22-1040 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 22 - Coin-operated Machines And Other Devices|Section 12-22-1040. Simulation of bingo or slot machines prohibited.

 A machine must not simulate bingo or a slot machine.  HISTORY: 1999 Act No. 125, Section 10.  Editor's Note  See Editor's Note at the beginning of this Chapter.