Collections
South Carolina Code of Laws
Title 12
Chapter 23
Article 7
Theatrical Shows, Carnivals and Circuses
Learn More
Log In
Sign Up
12-23-410
Imposition of tax on plays and shows in towns or villages not incorporated; rate; payment; disposition
12-23-420
Clerks and magistrates shall issue executions for failure to pay tax
12-23-430
Municipalities may collect tax
12-23-440
County license fees for circuses and similar traveling shows; amount; disposition
12-23-450
County license fees for carnivals and similar shows other than a circus; amount; disposition
12-23-460
County license not required in certain instances
12-23-470
Municipal authorities of incorporated city or town may require license