The cumulative rate of county and municipal local accommodations taxes for any portion of the county area may not exceed three percent, unless the cumulative total of such taxes were in excess of three percent prior to December 31, 1996, in which case the cumulative rate may not exceed the rate that was imposed as of December 31, 1996.
S.C. Code Ann. § 6-1-540
Cumulative rate of local accommodations tax
Known as the Local Accommodations Tax Act
The act spans §§ 6–6 (8 sections).
1997 Act No. 138, SECTION 8.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.