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Can you summarize 12 SCCL Chapter 21, Article 19?
STAMP AND BUSINESS LICENSE TAX > Coin-Operated Machines and Devices and Other Amusements
Short Summary
This legal document pertains to the license for coin-operated devices or machines in South Carolina. It applies to every person who maintains or permits the use of specified machines or devices. The document outlines the license tax rates for different types of machines and provides information on maximum municipal license charges. It also mentions special one-time interim fees. Exemptions are provided for machines on which an admissions tax is imposed and machines required to be licensed under specific items. The document does not specify any penalties for non-compliance. Overall, it establishes the licensing requirements and fees for coin-operated devices or machines in South Carolina.
Whom does it apply to?
Every person who maintains or permits the use of specified machines or devices
What does it govern?
The license for coin-operated devices or machines in South Carolina
What are exemptions?
Exemptions are provided for machines on which an admissions tax is imposed and machines required to be licensed under specific items
What are the Penalties?
Failure to comply with the requirement of attaching identification to the machines subjects the violator to penalty and enforcement provisions of the chapter and applicable laws. Failure to attach the required license or improper licensing may result in seizure and confiscation of the machine, which can be sold at public auction. Violation of the terms and provisions of the article or failure to attach the required license may result in a penalty of $50 for each failure, or $2,500 for machines licensed under specific sections. Municipalities and counties may levy a license tax on the business taxed under this article, not exceeding one-half of the amount levied by the State before March 28, 1956.
Jurisdiction
South Carolina