South Carolina Code 4-37-60. Additional sales and use tax not exceeding one percent
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Terms Used In South Carolina Code 4-37-60
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Notwithstanding §§ 4-10-310 and 4-37-40, or any other provision of law, a county which has imposed by ordinance a sales and use tax in an amount not to exceed one percent within its jurisdiction pursuant to this chapter may utilize the provisions of Article 3, Chapter 10 of Title 4 to impose an additional sales and use tax in an amount not to exceed one percent within its jurisdiction.