{"data":{"id":"us-sc/s.c.-code-ann.-6-1-300","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 6-1-300","heading":"Definitions.","body":"As used in the article:\n(1) \"Consumer price index\" means the consumer price index for all-urban consumers published by the U.S. Department of Labor. In the event of a revision of the consumer price index, the index that is most consistent with the consumer price index for all-urban consumers as calculated in 1996 must be used.\n(2) \"Intergovernmental transfer of funding responsibility\" means an act, resolution, court order, administrative order, or other action by a higher level of government that requires a lower level of government to use its own funds, personnel, facilities, or equipment.\n(3) \"Local governing body\" means the governing body of a county, municipality, or special purpose district. As used in Section 6-1-320 only, local governing body also refers to the body authorized by law to levy school taxes.\n(4) \"New tax\" is a tax that the local governing body had not enacted as of December 31, 1996.\n(5) \"Positive majority\" means a vote for adoption by the majority of the members of the entire governing body, whether present or not. However, if there is a vacancy in the membership of the governing body, a positive majority vote of the entire governing body as constituted on the date of the final vote on the imposition is required.\n(6) \"Service or user fee\" means a charge required to be paid in return for a particular government service or program. \"Service or user fee\" also includes \"uniform service charges\". The revenue generated from the fee must:\n(a) be used to the benefit of the payers, even if the general public also benefits;\n(b) only be used for the specific improvement contemplated;\n(c) not exceed the cost of the improvement; and\n(d) be uniformly imposed on all payers.\n(7) \"Specifically authorized by the General Assembly\" means an express grant of power:\n(a) in a prior act;\n(b) by this act; or\n(c) in a future act.","path":["Title 6 - LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS","CHAPTER 1 General Provisions","ARTICLE 3 Authority of Local Governments to Assess Taxes and Fees"],"source_url":"https://www.scstatehouse.gov/code/t06c001.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:24:09Z","sha256":"352dc04c3bec8ef7042da8d2ad1a7a8f9dbdeef7b0ee66c49c7a9100eb0f77df","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-6-1-190","next":"us-sc/s.c.-code-ann.-6-1-310"},"notice":"GroundRules: Original legal text. Not legal advice."}