{"data":{"id":"us-sc/s.c.-code-ann.-6-1-720","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 6-1-720","heading":"Imposition of local hospitality tax.","body":"(A) A local governing body may impose, by ordinance, a local hospitality tax not to exceed two percent of the charges for food and beverages. However, an ordinance imposing the local hospitality tax must be adopted by a positive majority vote. The governing body of a county may not impose a local hospitality tax in excess of one 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 hospitality tax must be kept in a separate fund segregated from the imposing entity's general fund. All interest generated by the local hospitality tax fund must be credited to the local hospitality tax fund.","path":["Title 6 - LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS","CHAPTER 1 General Provisions","ARTICLE 7 Local Hospitality 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":"34e3b13f465c742c38e3a3e66a95f0786edbc9f0b9a5cd7894f05389558a91aa","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-6-1-710","next":"us-sc/s.c.-code-ann.-6-1-730"},"notice":"GroundRules: Original legal text. Not legal advice."}