§ 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

Terms Used In South Carolina Code > Title 12 > Chapter 33 > Article 3 - License Taxes for Sale of Alcoholic Beverages

  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • clerk: as used in this title , signifies the clerk of the court where the action is pending and, in the Supreme Court or court of appeals, the clerk of the county mentioned in the title of the complaint or in another county to which the court may have changed the place of trial, unless otherwise specified. See South Carolina Code 14-1-40
  • Ex officio: Literally, by virtue of one's office.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and

    (2) "individual" means a human being. See South Carolina Code 12-2-20
  • Probate: Proving a will
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).