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H*3851 Session 114 (2001-2002)
H*3851(Rat #0410, Act #0312 of 2002) General Bill, By J.E. Smith and Rodgers
A BILL 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 THEIR 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.-amended title
03/29/01 House Introduced and read first time HJ-13
03/29/01 House Referred to Committee on Ways and Means HJ-13
04/03/02 House Member(s) request name added as sponsor: Rodgers
04/03/02 House Committee report: Favorable with amendment Ways
and Means HJ-10
04/10/02 House Amended HJ-33
04/10/02 House Debate adjourned until Thursday, April 11, 2002 HJ-37
04/11/02 House Amended HJ-13
04/11/02 House Read second time HJ-15
04/11/02 House Unanimous consent for third reading on next
legislative day HJ-23
04/12/02 House Read  third time and sent to Senate HJ-1
04/16/02 Senate Introduced and read first time SJ-8
04/16/02 Senate Referred to Committee on Finance SJ-8
05/09/02 Senate Committee report: Favorable Finance SJ-7
05/16/02 Senate Amended SJ-48
05/16/02 Senate Read second time SJ-48
05/16/02 Senate Ordered to third reading with notice of
amendments SJ-48
05/21/02 Senate Read third time and returned to House with
amendments SJ-11
05/28/02 House Concurred in Senate amendment and enrolled HJ-127
05/30/02 Ratified R 410
06/05/02 Signed By Governor
06/18/02 Act No. 312
07/18/02 Effective date 6/5/02
07/18/02 Copies available
(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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