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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 6-1-740: Cumulative rate of local hospitality tax.

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Where this section sits in the code
  1. Title 6 - LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS
  2. CHAPTER 1 General Provisions
  3. ARTICLE 7 Local Hospitality Tax

The cumulative rate of county and municipal hospitality taxes for any portion of the county area may not exceed two percent, unless the cumulative total of such taxes was in excess of two percent or were authorized to be in excess of two percent prior to December 31, 1996, in which case the cumulative rate may not exceed the rate that was imposed or adopted as of December 31, 1996.

Collected 2026-09-02T06:24:09Z. Source file · JSON

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