H 4050 General Bill, By Bailey

Similar(S 723)
 A BILL TO AMEND SECTION 6-4-10, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
 1976, RELATING TO ALLOCATIONS TO AND PERMITTED USES BY MUNICIPALITIES AND
 COUNTIES OF THE STATE TWO PERCENT SALES TAX ON ACCOMMODATIONS, SO AS TO
 PROVIDE A DEFINITION FOR "HIGH CONCENTRATION OF TOURISM ACTIVITY".

   05/05/99  House  Introduced and read first time HJ-15
   05/05/99  House  Referred to Committee on Ways and Means HJ-16

TO AMEND SECTION 6-4-10, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ALLOCATIONS TO AND PERMITTED USES BY MUNICIPALITIES AND COUNTIES OF THE STATE TWO PERCENT SALES TAX ON ACCOMMODATIONS, SO AS TO PROVIDE A DEFINITION FOR "HIGH CONCENTRATION OF TOURISM ACTIVITY".

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 6-4-10(4)(b) of the 1976 Code, as last amended by Act 147 of 1991, is further amended to read:

"(b) The funds received by a county or municipality which has a high concentration of tourism activity may be used to provide additional county and municipal services including, but not limited to, law enforcement, traffic control, public facilities, and highway and street maintenance, as well as the continual promotion of tourism. The funds must not be used as an additional source of revenue to provide services normally provided by the county or municipality but to promote tourism and enlarge its economic benefits through advertising, promotion, and providing those facilities and services which enhance the ability of the county or municipality to attract and provide for tourists.

For purposes of this item, a county or municipality has a 'high concentration of tourism activity' if:

( i) it is located in a county area in which was collected over nine hundred thousand dollars in accommodations tax from the accommodations tax provided in Section 12-36-2630(3) during the state's immediately preceding fiscal year; or

(ii) in the case of a municipality, the number of rental units subject to accommodations tax at the end of the state's fiscal year equals or exceeds thirty-five percent of the number of full-time residents of the municipality, as determined by the most recent available population estimates for the municipality available from the Census Bureau at the end of the state's fiscal year.

'Tourism-related expenditures' include:

1. advertising and promotion of tourism so as to develop and increase tourist attendance through the generation of publicity;

2. promotion of the arts and cultural events;

3. construction, maintenance, and operation of facilities for civic and cultural activities including construction and maintenance of access and other nearby roads and utilities for the facilities;

4. the criminal justice system, law enforcement, fire protection, solid waste collection, and health facilities when required to serve tourists and tourist facilities. This is based on the estimated percentage of costs directly attributed to tourists;

5. public facilities such as restrooms, dressing rooms, parks, and parking lots;

6. tourist shuttle transportation;

7. control and repair of waterfront erosion;

8. operating visitor information centers."

SECTION 2. This act takes effect upon approval by the Governor.