GroundRules
S.C. Code Ann. § 6-1-750: Local hospitality 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 7 Local Hospitality Tax
In an area of the county where the county has imposed a local hospitality tax that is annexed by a municipality, the municipality must receive only that portion of the revenue generated in excess of the county local hospitality tax revenue for the previous twelve months in the area annexed.
Collected 2026-09-02T06:24:09Z. Source file · JSON