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S.C. Code Ann. § 12-21-6560

Factors for considering whether facility qualifies as major tourism or recreation facility or area

Known as the Tourism Infrastructure Admissions Tax Act

The act spans §§ 12-21-6510 to 12-21-6590 (9 sections).

1997 Act No. 109, SECTION 1.

In determining whether or not a particular facility qualifies as a major tourism or recreation facility or a major tourism or recreation area, the following items may be included in determining if the twenty million dollar investment has been met:

(1) secondary support facilities such as hotels, food, and retail services which are located within, or immediately adjacent to, the major tourism or recreation facility or the major tourism or recreation area and which directly support the major tourism or recreation facility or the major tourism and recreation area;

(2) private or public sector funds or a combination of private and public sector funds, spent on the major tourism or recreation facility or the major tourism or recreation area.

Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.