South Carolina § 4-10-310 - Imposition of tax.
Full text of South Carolina South Carolina Code of Laws § 4-10-310 — Imposition of tax., with citation guidance and answers to common questions.
§ 4-10-310. Imposition of tax.
Subject to the requirements of this article, the county governing body may impose a one percent sales and use tax by ordinance, subject to a referendum, within the county area for a specific purpose or purposes and for a limited amount of time. The revenues collected pursuant to this article may be used to defray debt service on bonds issued to pay for projects authorized in this article. However, at no time may any portion of the county area be subject to more than one percent sales tax levied pursuant to this article or pursuant to any local law enacted by the General Assembly. This limitation does not apply in a county area in which, as of July 1, 2012, a local sales and use tax was imposed pursuant to a local act of the General Assembly, the revenues of which are used to offset the costs of school construction, or other school purposes, or other government expenses, or for any combination of these uses.
HISTORY: 1997 Act No. 138, SECTION 3, eff July 1, 1997; 2009 Act No. 49, SECTION 1, eff upon approval (became law without the Governor's signature on June 3, 2009); 2012 Act No. 267, SECTION 4, eff June 20, 2012; 2022 Act No. 189 (H.3948), SECTION 3, eff May 16, 2022.
Effect of Amendment
The 2009 amendment deleted "to collect a limited amount of money" from the end of the first sentence.
The 2012 amendment added the last sentence which provides an exception.
2022 Act No. 189, SECTION 3, in the third sentence, deleted ", pursuant to Chapter 37, Title 4," following "pursuant to this article".
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 4-10-310
What does South Carolina Code of Laws § 4-10-310 cover?
Section 4-10-310 ("Imposition of 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 § 4-10-310?
A common citation format is "South Carolina Code of Laws § 4-10-310" (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 § 4-10-310 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.