27 chapters · 724 sections in this title.
S.C. Code Ann. § 6-4-10 Allocation to general fund; special fund for tourism; management and use of special fund
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The funds received by a municipality or a county in county areas collecting more than fifty thousand dollars from the local accommodations tax provided in Section 12-36-2630(3) must be allocated in the following manner: (1) The first twenty-five thousand dollars must be allocated…
S.C. Code Ann. § 6-4-12 Housing impact analysis
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(A) If a local government intends to use the funds for the development of workforce housing, then the local government shall prepare a housing impact analysis prior to giving second reading to the ordinance. (B) The analysis required by subsection (A) must include: (1) informatio…
S.C. Code Ann. § 6-4-15 Use of revenues to finance bonds
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A municipality or county may issue bonds, enter into other financial obligations, or create reserves to secure obligations to finance all or a portion of the cost of constructing facilities, all of which must fulfill the purpose of this chapter, for civic activities, the arts, cu…
S.C. Code Ann. § 6-4-20 Administration account established; State Treasurer's duties; distribution of account revenues; exceptions to tourism spending mandate
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(A) An accommodations tax account is created to be administered by the State Treasurer. (B) At the end of each fiscal year and before August first a percentage, to be determined by the State Treasurer, must be withheld from those county areas collecting four hundred thousand doll…