S.C. Code Ann. § 4-10-920

Definitions

Known as the Local Option Tourism Development Fee Act

The act spans §§ 4–4 (7 sections).

2009 Act No. 3, SECTION 1, eff upon approval (became law without the Governor's signature on April 9, 2009).

For purposes of this article:

(1) "County" means a county in which revenues of the state accommodations tax imposed pursuant to Section 12-36-920 have aggregated at least fourteen million dollars in a fiscal year.

(2) "Fee" means the local option tourism development fee allowed to be imposed as provided in this article.

(3) "Municipality" means a municipal corporation created pursuant to Chapter 1, Title 5 or a municipal government as the use of the term dictates, located in a county as defined by subsection (1).

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