South Carolina Code § 4-10-810

Revenues as one of local revenues used in computation of Education Improvement Act maintenance of local effort.
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Where applicable, the actual revenues of the sales and use tax collected pursuant to this article that are used to provide a credit against the property tax liability for school operations must be considered, pursuant to the requirements of Section 59-21-1030, one of the local revenues used in computation of the required Education Improvement Act maintenance of local effort.
Local Option Tourism Development Fee

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