S.C. Code Ann. § 12-21-6560: Factors for considering whether facility qualifies as major tourism or recreation facility or area.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 21 Stamp and Business License Tax
- ARTICLE 27 The Tourism Infrastructure Admissions Tax Act
In determining whether or not a particular facility qualifies as a major tourism or recreation facility or a major tourism or recreation area, the following items may be included in determining if the twenty million dollar investment has been met:
(1) secondary support facilities such as hotels, food, and retail services which are located within, or immediately adjacent to, the major tourism or recreation facility or the major tourism or recreation area and which directly support the major tourism or recreation facility or the major tourism and recreation area;
(2) private or public sector funds or a combination of private and public sector funds, spent on the major tourism or recreation facility or the major tourism or recreation area.
Collected 2026-09-02T06:35:39Z. Source file · JSON