S.C. Code Ann. § 51-15-280

Each year during which there is not levied and collected for such municipality a special tax to be devoted to park and recreation purposes sufficient for such purposes the governing body of each municipality may make an adequate appropriation for such purposes and cause such appropriation to be paid into and credited to the park and recreation fund, which appropriation shall be made at such time as appropriations are made for other departments of each such municipality. The governing body of such municipality may from time to time make additional appropriations to the park and recreation fund and cause them to be paid into and credited to such fund.