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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 4-10-920: Definitions.

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Where this section sits in the code
  1. Title 4 - COUNTIES
  2. CHAPTER 10 Local Sales and Use Tax
  3. 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

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