{"data":{"id":"us-sc/s.c.-code-ann.-6-1-550","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 6-1-550","heading":"Local accommodations tax revenue upon annexation.","body":"In an area of the county where the county has imposed a local accommodations tax that is annexed by a municipality, the municipality must receive only that portion of the revenue generated in excess of the county local accommodations tax revenue for the previous twelve months in the area annexed.","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":"4d3f32b6b25ab9e6d5f28be31d3a5dd917e88e5b952f98db90dfce6457f1692c","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-6-1-540","next":"us-sc/s.c.-code-ann.-6-1-560"},"notice":"GroundRules: Original legal text. Not legal advice."}