GroundRules
S.C. Code Ann. § 45-4-90: Exemption for tax on accommodations for transients.
Where this section sits in the code
- Title 45 - HOTELS, MOTELS, RESTAURANTS, AND BOARDINGHOUSES
- CHAPTER 4 South Carolina Bed and Breakfast Act
The exemption from the tax provided in Section 12-36-920 shall apply to any bed and breakfast that has no more than five rentable guestrooms on the same premises and that is also the innkeeper's place of abode.
Collected 2026-09-02T07:36:59Z. Source file · JSON