The cumulative rate of county and municipal hospitality taxes for any portion of the county area may not exceed two percent, unless the cumulative total of such taxes was in excess of two percent or were authorized to be in excess of two percent prior to December 31, 1996, in which case the cumulative rate may not exceed the rate that was imposed or adopted as of December 31, 1996.
S.C. Code Ann. § 6-1-740
Cumulative rate of local hospitality tax
Known as the Local Hospitality Tax Act
The act spans §§ 6-1-700 to 6-1-770 (8 sections).
1997 Act No. 138, SECTION 9.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.