GroundRules
S.C. Code Ann. § 6-1-550: Local accommodations tax revenue upon annexation.
Where this section sits in the code
- Title 6 - LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS
- CHAPTER 1 General Provisions
- ARTICLE 5 Local Accommodations Tax
In an area of the county where the county has imposed a local accommodations tax that is annexed by a municipality, the municipality must receive only that portion of the revenue generated in excess of the county local accommodations tax revenue for the previous twelve months in the area annexed.
Collected 2026-09-02T06:24:09Z. Source file · JSON