{"data":{"id":"us-sc/s.c.-code-ann.-6-1-520","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 6-1-520","heading":"Imposition of local accommodations tax.","body":"(A) A local governing body may impose, by ordinance, a local accommodations tax, not to exceed three percent. However, an ordinance imposing the local accommodations tax must be adopted by a positive majority vote. The governing body of a county may not impose a local accommodations tax in excess of one and one-half percent within the boundaries of a municipality without the consent, by resolution, of the appropriate municipal governing body.\n(B) All proceeds from a local accommodations tax must be kept in a separate fund segregated from the imposing entity's general fund. All interest generated by the local accommodations tax fund must be credited to the local accommodations tax fund.","path":["Title 6 - LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS","CHAPTER 1 General Provisions","ARTICLE 5 Local Accommodations Tax"],"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":"18b6e2c179fe0c0a0ddee8f1ce525936e616f69873f4fd52b7602b42500542f5","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-6-1-510","next":"us-sc/s.c.-code-ann.-6-1-530"},"notice":"GroundRules: Original legal text. Not legal advice."}