Article

Local Accommodations Tax

S.C. Code Ann. § 6-1-500— Short title
S.C. Code Ann. § 6-1-510— Definitions
S.C. Code Ann. § 6-1-520— Imposition of local accommodations tax
S.C. Code Ann. § 6-1-530— Use of revenue from local accommodations tax
S.C. Code Ann. § 6-1-540— Cumulative rate of local accommodations tax
S.C. Code Ann. § 6-1-550— Local accommodations tax revenue upon annexation
S.C. Code Ann. § 6-1-560— Real estate agents required to report when rental property listing dropped
S.C. Code Ann. § 6-1-570— Remitting tax to local governing body; frequency determined by estimated average amounts