S.C. Code Ann. § 4-10-920: Definitions.
Where this section sits in the code
- Title 4 - COUNTIES
- CHAPTER 10 Local Sales and Use Tax
- ARTICLE 9 Local Option Tourism Development Fee
For purposes of this article:
(1) "County" means a county in which revenues of the state accommodations tax imposed pursuant to Section 12-36-920 have aggregated at least fourteen million dollars in a fiscal year.
(2) "Fee" means the local option tourism development fee allowed to be imposed as provided in this article.
(3) "Municipality" means a municipal corporation created pursuant to Chapter 1, Title 5 or a municipal government as the use of the term dictates, located in a county as defined by subsection (1).
Collected 2026-09-02T06:20:54Z. Source file · JSON