Real estate agents, brokers, corporations, or listing services required to remit taxes under this section must notify the appropriate local governmental entity or entities if rental property, previously listed by them, is dropped from their listings.
S.C. Code Ann. § 6-1-560
Real estate agents required to report when rental property listing dropped
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.