South Carolina § 12-23-430 - Municipalities may collect tax.
Full text of South Carolina South Carolina Code of Laws § 12-23-430 — Municipalities may collect tax., with citation guidance and answers to common questions.
§ 12-23-430. Municipalities may collect tax.
The intendants and wardens of all incorporated cities and towns may collect the tax from persons representing, publicly, within their respective corporate limits, for gain or reward, any play or show of whatever nature or kind which, by Section 12-23-410, is made payable to the clerks of courts, such tax to be used for the purposes of such corporations, respectively.
HISTORY: 1962 Code SECTION 65-963; 1952 Code SECTION 65-963; 1942 Code SECTION 6324; 1932 Code SECTION 6324; Civ. C. '22 SECTION 5172; Civ. C. '12 SECTION 3428; Civ. C. '02 SECTION 2317; G. S. 1756; R. S. 1868; 1835 (6) 532.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-23-430
What does South Carolina Code of Laws § 12-23-430 cover?
Section 12-23-430 ("Municipalities may collect tax.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-23-430?
A common citation format is "South Carolina Code of Laws § 12-23-430" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-23-430 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.