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27 chapters · 721 sections in this title.
S.C. Code Ann. § 6-1-700 Short title
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This article may be cited as the "Local Hospitality Tax Act".
S.C. Code Ann. § 6-1-710 Definitions
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As used in the article: (1) "Local governing body" means the governing body of a county or municipality. (2) "Local hospitality tax" is a tax on the sales of prepared meals and beverages sold in establishments or sales of prepared meals and beverages sold in establishments licens…
S.C. Code Ann. § 6-1-720 Imposition of local hospitality tax
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(A) A local governing body may impose, by ordinance, a local hospitality tax not to exceed two percent of the charges for food and beverages. However, an ordinance imposing the local hospitality tax must be adopted by a positive majority vote. The governing body of a county may n…
S.C. Code Ann. § 6-1-730 Use of revenue from local hospitality tax
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(A) The revenue generated by the hospitality tax must be used exclusively for the following purposes: (1) tourism-related buildings including, but not limited to, civic centers, coliseums, and aquariums; (2) tourism-related cultural, recreational, or historic facilities; (3) beac…
