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Current Status Bill Number:View additional legislative information at the LPITS web site.3851 Ratification Number:410 Act Number:312 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:20010329 Primary Sponsor:J.E. Smith All Sponsors:J.E. Smith, Rodgers Drafted Document Number:l:\council\bills\pt\1336dw01.doc Date Bill Passed both Bodies:20020528 Date of Last Amendment:20020516 Governor's Action:S Date of Governor's Action:20020605 Subject:Accommodations tax, revenue used for tourism-related lands and water access; appointment of advisory committee to recommend expenditure of tax revenue History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ ------ 20020618 Act No. A312 ------ 20020605 Signed by Governor ------ 20020530 Ratified R410 House 20020528 Concurred in Senate amendment, enrolled for ratification Senate 20020521 Read third time, returned to House with amendment ------ 20020520 Scrivener's error corrected Senate 20020516 Amended, read second time, notice of general amendments Senate 20020509 Committee report: Favorable 06 SF Senate 20020416 Introduced, read first time, 06 SF referred to Committee ------ 20020415 Scrivener's error corrected House 20020412 Read third time, sent to Senate House 20020411 Unanimous consent for third reading on the next Legislative day House 20020411 Amended, read second time House 20020410 Debate adjourned until Thursday, 20020411 House 20020410 Amended, debate interrupted House 20020403 Co-Sponsor added (Rule 5.2) by Rep. Rodgers House 20020403 Committee report: Favorable with 30 HWM amendment House 20010329 Introduced, read first time, 30 HWM referred to Committee Versions of This Bill Revised on April 3, 2002 - Word format Revised on April 10, 2002 - Word format Revised on April 11, 2002 - Word format Revised on April 15, 2002 - Word format Revised on May 9, 2002 - Word format Revised on May 16, 2002 - Word format Revised on May 20, 2002 - Word format
(A312, R410, H3851)
AN ACT TO AMEND SECTION 6-1-530, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO REVENUE GENERATED BY THE LOCAL ACCOMMODATIONS TAX, SO AS TO ALSO REQUIRE ITS USE FOR OTHER TOURISM-RELATED LANDS AND WATER ACCESS; TO AMEND SECTION 6-4-5, AS AMENDED, RELATING TO DEFINITIONS FOR PURPOSES OF ALLOCATION OF THE LOCAL ACCOMMODATIONS TAX, SO AS TO DELETE A REFERENCE TO THE STATE TAX OVERSIGHT COMMITTEE AND TO DELETE THE DEFINITION FOR "TOURIST"; AND TO AMEND SECTION 6-4-25, RELATING TO ADVISORY COMMITTEES TO RECOMMEND EXPENDITURE OF ACCOMMODATIONS TAX REVENUE, SO AS TO REQUIRE APPOINTMENT OF THE COMMITTEE BY A MUNICIPALITY OR COUNTY RECEIVING MORE THAN FIFTY THOUSAND DOLLARS, INSTEAD OF TWENTY-FIVE THOUSAND DOLLARS.
Be it enacted by the General Assembly of the State of South Carolina:
Use of revenue from local accommodations tax
SECTION 1. Section 6-1-530(A) of the 1976 Code, as last amended by Act 93 of 1999, is further amended to read:
"(A) The revenue generated by the local accommodations tax must be used exclusively for the following purposes:
(1) tourism-related buildings including, but not limited to, civic centers, coliseums, and aquariums;
(2) tourism-related cultural, recreational, or historic facilities;
(3) beach access, renourishment, or other tourism-related lands and water access;
(4) highways, roads, streets, and bridges providing access to tourist destinations;
(5) advertisements and promotions related to tourism development; or
(6) water and sewer infrastructure to serve tourism-related demand."
Definitions
SECTION 2. Section 6-4-5 of the 1976 Code, as last amended by Act 74 of 2001, is further amended to read:
"Section 6-4-5. As used in this chapter:
(1) 'County area' means a county and municipalities within the geographical boundaries of the county.
(2) 'Cultural', as it applies to members of advisory committees in Section 6-4-25, means persons actively involved and familiar with the cultural community of the area including, but not limited to, the arts, historical preservation, museums, and festivals.
(3) 'Hospitality', as it applies to members of the committees in item (2), means persons directly involved in the service segment of the travel and tourism industry including, but not limited to, businesses that primarily serve visitors such as lodging facilities, restaurants, attractions, recreational amenities, transportation facilities and services, and travel information and promotion entities.
(4) 'Travel' and 'tourism' mean the action and activities of people taking trips outside their home communities for any purpose, except daily commuting to and from work."
Advisory committee
SECTION 3. Section 6-4-25(A) of the 1976 Code, as added by Act 147 of 1991, is amended to read:
"(A) A municipality or county receiving more than fifty thousand dollars in revenue from the accommodations tax in county areas collecting more than fifty thousand dollars shall appoint an advisory committee to make recommendations on the expenditure of revenue generated from the accommodations tax. The advisory committee consists of seven members with a majority being selected from the hospitality industry of the municipality or county receiving the revenue. At least two of the hospitality industry members must be from the lodging industry where applicable. One member shall represent the cultural organizations of the municipality or county receiving the revenue. For county advisory committees, members shall represent the geographic area where the majority of the revenue is derived. However, if a county which receives more in distributions of accommodations taxes than it collects in accommodations taxes, the membership of its advisory committee must be representative of all areas of the county with a majority of the membership coming from no one area."
Time effective
SECTION 4. This act takes effect upon approval by the Governor.
Ratified the 30th day of May, 2002.
Approved the 5th day of June, 2002.
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