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South Carolina Code of Laws
Title 12
Chapter 33
Article 3
License Taxes for Sale of Alcoholic Beverages
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12-33-210
Taxes on licenses granted under Alcoholic Beverage Control Act; filing fee
12-33-230
License tax on sales; rate
12-33-240
Additional sales tax; rate
12-33-245
Excise tax on sales for on-premises consumption; "gross proceeds" defined; nonprofit organizations exception; penalties; issuance of license for premises for which license revoked or suspended
12-33-250
Collection and payment of license tax and additional sales tax; reports; deductions
12-33-260
Payment and collection; taxes shall be debt owed to State and lien