Scroll to History Page
Scroll to Previous Versions Links List
Scroll to Full Text
Download This Bill in Microsoft Word format
Current Status Bill Number:View additional legislative information at the LPITS web site.4820 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:20020227 Primary Sponsor:Delleney All Sponsors:Delleney, Coleman and McCraw Drafted Document Number:l:\council\bills\swb\5167mm02.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Accommodations tax, "tourist" redefined to distinguish business commuters to and from certain underdeveloped counties History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 20020227 Introduced, read first time, 30 HWM referred to Committee Versions of This Bill
TO AMEND SECTION 6-4-5, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS FOR PURPOSES OF THE ACCOMMODATIONS TAX, SO AS TO REDEFINE "TOURIST" TO DISTINGUISH BUSINESS COMMUTERS TO AND FROM CERTAIN UNDERDEVELOPED COUNTIES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 6-4-5(5) of the 1976 Code, as added by Act 74 of 2001, is amended to read:
"(5) 'Tourist' means, for a county classified as 'least developed' or with a higher credit amount classification, as provided by Section 12-6-3360, a person traveling to places outside his home community for any purpose other than daily commutes to and from work. For other counties, 'tourist' means a person traveling to and staying in places outside his usual environment for one night or more for leisure, business, or any other purpose. A person meeting this definition may be staying in places of public accommodations such as hotels, motels, inns, bed and breakfasts, campgrounds, or the residences of family or friends."
SECTION 2. This act takes effect upon approval by the Governor.
This web page was last updated on Tuesday, December 8, 2009 at 11:37 A.M.