{"data":{"id":"us-sc/s.c.-code-ann.-4-10-920","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 4-10-920","heading":"Definitions.","body":"For purposes of this article:\n(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.\n(2) \"Fee\" means the local option tourism development fee allowed to be imposed as provided in this article.\n(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).","path":["Title 4 - COUNTIES","CHAPTER 10 Local Sales and Use Tax","ARTICLE 9 Local Option Tourism Development Fee"],"source_url":"https://www.scstatehouse.gov/code/t04c010.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:20:54Z","sha256":"3d4710b1fcb5d2b5f0f989d1774fe44550e6cdbe6761b7e1e6967adda24966c5","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-4-10-910","next":"us-sc/s.c.-code-ann.-4-10-930"},"notice":"GroundRules: Original legal text. Not legal advice."}