Beach Preservation Act

Overview

As used in this article: (1) "Beach preservation fee" means a fee imposed on the gross proceeds derived from the rental or charges for accommodations furnished to transients for consideration within the jurisdiction of the governing body which are subject to the tax imposed pursuant to Section 12-36-920(A). (2) "Governing body" means the governing body of a qualified coastal municipality. (3) "Qualified coastal municipality" means a municipality bordering on the Atlantic Ocean that has a public beach within its corporate limits and which imposes a local accommodations tax pursuant to Section 6-1-520 that does not exceed one and one-half percent pursuant to the limitations imposed pursuant to Section 6-1-540.

Sections covered

• S.C. Code Ann. § 6-1-610Short title
• S.C. Code Ann. § 6-1-620Definitions
• S.C. Code Ann. § 6-1-630Beach preservation fee; referendum
• S.C. Code Ann. § 6-1-640Use of revenue generated by beach preservation fee
• S.C. Code Ann. § 6-1-650Notice of dropped rental property
• S.C. Code Ann. § 6-1-660Fees remitted to local governing body