Fairness in Lodging Act
South Carolina · Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions · §§ 6-1-810 to 6-1-825 · 4 sections
Overview
The South Carolina Department of Revenue shall identify websites containing "rent by owner" vacation rental opportunities and request them to post a statement on the website that the owner of South Carolina rental properties is required to be licensed and to collect applicable local and state fees and taxes.
Sections covered
- S.C. Code Ann. § 6-1-810Short title; findings
- S.C. Code Ann. § 6-1-815Implementation of article by municipality or county
- S.C. Code Ann. § 6-1-820Sharing of data between implementing jurisdictions and Department of Revenue; notices in annual property tax notices; civil penalties
- S.C. Code Ann. § 6-1-825Identification of "rent by owner" websites; requests to post statement on websites regarding licensing, fees, and taxes
All South Carolina named statutes →
Download
Copy
Embed on your site
Hover to preview · click to copy the code