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S.C. Const. art. X, § 5

No tax without consent; taxes to be levied in pursuance of law

activein force · 2026-09-25 – presentas-observed

No tax, subsidy or charge shall be established, fixed, laid or levied, under any pretext whatsoever, without the consent of the people or their representatives lawfully assembled. Any tax which shall be levied shall distinctly state the public purpose to which the proceeds of the tax shall be applied.

History

1976 (59) 2217; 1977 (60) 90. The present provisions of the first sentence of this section are similar to former Section 3B of Article X as it existed prior to the 1977 revision; the present provisions of the second sentence of this section are somewhat similar to former Section 3 of Article X as it existed prior to the 1977 revision.

Provenance

Source
scstatehouse.gov
Retrieved
2026-09-25
Edition
2026-09-25
Content hash
94803bbb71d9f9bd97a39c6a28d7bc4b7acfc67f0161b175ae1898ec7525ec5c
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