South Carolina Legislature


 

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S*294
Session 120 (2013-2014)


S*0294(Rat #0206, Act #0184 of 2014)  General Bill, By Cleary and Ford
 AN ACT TO AMEND SECTION 6-4-10, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
 1976, RELATING TO THE EXPENDITURE OF LOCAL ACCOMMODATIONS TAX REVENUES, SO AS
 TO CLARIFY THAT IN CERTAIN SITUATIONS, FUNDS MAY BE USED FOR BEACH
 RENOURISHMENT, AND TO ALLOW A MUNICIPALITY OR COUNTYNext, IN CERTAIN SITUATIONS,
 UPON A TWO-THIRDS VOTE OF THE MEMBERSHIP OF THE LOCAL GOVERNING BODY, TO HOLD
 THE FUNDS FOR MORE THAN TWO YEARS IF THE FUNDS ARE COMMITTED FOR THE CONTROL
 AND REPAIR OF WATERFRONT EROSION, INCLUDING BEACH RENOURISHMENT. - ratified
 title

   01/24/13  Senate Introduced and read first time (Senate Journal-page 7)
   01/24/13  Senate Referred to Committee on Finance
                     (Senate Journal-page 7)
   02/27/13  Senate Committee report: Favorable with amendment
                     Finance (Senate Journal-page 25)
   02/28/13         Scrivener's error corrected
   03/06/13  Senate Committee Amendment Adopted (Senate Journal-page 10)
   03/06/13  Senate Read second time (Senate Journal-page 10)
   03/06/13  Senate Roll call Ayes-40  Nays-1 (Senate Journal-page 10)
   03/07/13  Senate Read third time and sent to House
                     (Senate Journal-page 14)
   03/07/13         Scrivener's error corrected
   03/11/13  House  Introduced and read first time (House Journal-page 8)
   03/11/13  House  Referred to Committee on Ways and Means
                     (House Journal-page 8)
   05/15/14  House  Committee report: Favorable Ways and Means
                     (House Journal-page 46)
   05/27/14  House  Read second time (House Journal-page 101)
   05/27/14  House  Roll call Yeas-92  Nays-0 (House Journal-page 102)
   05/28/14  House  Read third time and enrolled (House Journal-page 11)
   05/29/14         Ratified R 206
   06/02/14         Signed By Governor
   06/06/14         Effective date 06/02/14
   06/10/14         Act No. 184





S. 294

(A184, R206, S294)

AN ACT TO AMEND SECTION 6-4-10, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE EXPENDITURE OF LOCAL ACCOMMODATIONS TAX REVENUES, SO AS TO CLARIFY THAT IN CERTAIN SITUATIONS, FUNDS MAY BE USED FOR BEACH RENOURISHMENT, AND TO ALLOW A MUNICIPALITY OR PreviousCOUNTYNext, IN CERTAIN SITUATIONS, UPON A TWO-THIRDS VOTE OF THE MEMBERSHIP OF THE LOCAL GOVERNING BODY, TO HOLD THE FUNDS FOR MORE THAN TWO YEARS IF THE FUNDS ARE COMMITTED FOR THE CONTROL AND REPAIR OF WATERFRONT EROSION, INCLUDING BEACH RENOURISHMENT.

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

Accommodations tax revenue used for beach renourishment

SECTION    1.    Section 6-4-10(4)(b) of the 1976 Code is amended to read:

"(b)    The funds received by a PreviouscountyNext or municipality which has a high concentration of tourism activity may be used to provide additional PreviouscountyNext 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 PreviouscountyNext 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 PreviouscountyNext or municipality to attract and provide for tourists.

'Tourism-related expenditures' include:

(i)        advertising and promotion of tourism so as to develop and increase tourist attendance through the generation of publicity;

(ii)    promotion of the arts and cultural events;

(iii)    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;

(iv)    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;

(v)    public facilities such as restrooms, dressing rooms, parks, and parking lots;

(vi)    tourist shuttle transportation;

(vii)    control and repair of waterfront erosion, including beach renourishment;

(viii)    operating visitor information centers."

Accommodations tax revenue, extension for beach renourishment

SECTION    2.    Section 6-4-10(4)(c) of the 1976 Code is amended to read:

"(c)(i)    Allocations to the special fund must be spent by the municipality or PreviouscountyNext within two years of receipt. However, the time limit may be extended upon the recommendation of the local governing body of the PreviouscountyNext or municipality and approval of the oversight committee established pursuant to Section 6-4-35. An extension must include provisions that funds be committed for a specific project or program.

(ii)    Notwithstanding the provisions of subsubitem (i), upon a two-thirds affirmative vote of the membership of the appropriate local governing body, a PreviouscountyNext or municipality may carry forward unexpended allocations to the special fund beyond two years provided that the PreviouscountyNext or municipality commits use of the funds exclusively to the control and repair of waterfront erosion, including beach renourishment. The Previouscounty or municipality annually shall notify the oversight committee, established pursuant to Section 6-4-35, of the basic activity of the committed funds, including beginning balance, deposits, expenditures, and ending balance."

Time effective

SECTION    3.    This act takes effect upon approval by the Governor.

Ratified the 29th day of May, 2014.

Approved the 2nd day of June, 2014.

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