South Carolina Code § 6-1-570

Remitting tax to local governing body; frequency determined by estimated average amounts.
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The tax provided for in this article must be remitted to the local governing body on a monthly basis when the estimated amount of average tax is more than fifty dollars a month, on a quarterly basis when the estimated amount of average tax is twenty-five dollars to fifty dollars a month, and on an annual basis when the estimated amount of average tax is less than twenty-five dollars a month.
Beach Preservation Act

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