South Carolina Code 58-9-2630. Tax collections and payments
(1) all state taxes, including corporate income taxes under § 12-6-530, and utility license taxes under § 12-20-100;
Terms Used In South Carolina Code 58-9-2630
- Communications service: means a telecommunications service, a broadband service, or both. See South Carolina Code 58-9-2610
- Government-owned communications service provider: means a state or local political subdivision, instrumentality of the State, person, or entity providing a communications service to the public for hire over a facility, operation, or system that is directly or indirectly owned by, operated by, or a financial benefit obtained by or derived from, an agency, instrumentality, or entity of the State or local government. See South Carolina Code 58-9-2610
- Personal property: All property that is not real property.
(2) all local taxes, including local business license taxes, under § 58-9-2230, together with any franchise fees and other local taxes and fees, including impact, user, service, or permit fees, pole rental fees, and rights-of-way franchise, consent, or administrative fees; and
(3) all property taxes on otherwise exempt real and personal property that are directly used in the provision of a communications service.
(B) A government-owned communications service provider shall compute, collect, and remit taxes in the same manner as a nongovernment-owned communications service provider and must be entitled to the same deductions.
(C) A government-owned communications service provider shall annually remit to the general fund of the government entity owning the communications service provider an amount equal to all taxes or fees a private sector communications service provider must pay.
(D) The taxpayer confidentiality provisions contained in Title 12 do not apply to the filing of a government-owned communications service provider. However, the Department of Revenue shall require an annual report of all communications service providers. The report must require a communications company licensed in this State to report the total gross of retail communications to which the business license tax is applicable pursuant to § 58-9-2220. This information must be available to any entity authorized to collect a tax on retail communications or its agent. Information provided to an entity or agent authorized to collect a tax must not be disclosed or provided to another person. This information may only be used by an entity or agent of an entity authorized to collect a tax for purposes of determining the accuracy of tax returns, filings, and payment of taxes.