The tax provided for in this article must be remitted to the local governing body on a monthly basis when the estimated amount of average tax is more than fifty dollars a month, on a quarterly basis when the estimated amount of average tax is twenty-five dollars to fifty dollars a month, and on an annual basis when the estimated amount of average tax is less than twenty-five dollars a month.
S.C. Code Ann. § 6-1-570
Remitting tax to local governing body; frequency determined by estimated average amounts
Known as the Local Accommodations Tax Act
The act spans §§ 6–6 (8 sections).
1998 Act No. 419, Part II, SECTION 63A.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.