Current Status Bill Number:1113 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19980312 Primary Sponsor:Washington All Sponsors:Washington Drafted Document Number:res1650.mw Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Hospitality and accommodations taxes, use of for local fire, police, emergency medical, etc; Taxation, Hotels
Body Date Action Description Com Leg Involved
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Senate 19980312 Introduced, read first time, 06 SF
referred to Committee
View additional legislative information at the LPITS web site.
TO AMEND SECTIONS 6-1-530 AND 6-1-730 OF THE CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE USE OF REVENUE FROM LOCAL HOSPITALITY AND ACCOMMODATIONS TAXES, SO AS TO ELIMINATE THE REQUIREMENT THAT NINE HUNDRED THOUSAND DOLLARS IN STATE ACCOMMODATIONS TAXES MUST BE COLLECTED IN A COUNTY BEFORE REVENUE GENERATED BY A LOCAL ACCOMMODATIONS TAX OR LOCAL HOSPITALITY TAX MAY BE USED TO PROVIDE POLICE AND FIRE PROTECTION, EMERGENCY MEDICAL SERVICES, AND EMERGENCY PREPAREDNESS OPERATIONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 6-1-530 is amended to read:
"Section 6-1-530. (A) The revenue generated by the hospitality tax must be used exclusively for the following purposes:
(1) tourism-related buildings, including, but not limited to, civic centers, coliseums, and aquariums;
(2) cultural, recreational, or historic facilities;
(3) beach access and renourishment;
(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.; or
(B) In a county in which at least nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, the revenues of the local accommodations tax authorized in this article may also be used for the operation and maintenance of those items provided in (A)(1) through (6) including
(7) police, and fire protection, emergency medical services, and emergency-preparedness operations directly attendant to those facilities enumerated in items (1) through (6)."
SECTION 2. Section 6-1-730 of the 1976 Code is amended to read:
"Section 6-1-730. (A) The revenue generated by the hospitality tax must be used exclusively for the following purposes:
(1) tourism-related buildings, including, but not limited to, civic centers, coliseums, and aquariums;
(2) cultural, recreational, or historic facilities;
(3) beach access and renourishment;
(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.; or
(B) In a county in which at least nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, the revenues of the hospitality tax authorized in this article may be used for the operation and maintenance of those items provided in (A)(1) through (6) including
(7) police, and fire protection, emergency medical services, and emergency-preparedness operations directly attendant to those facilities enumerated in items (1) through (6)."
SECTION 3. This act takes effect upon approval by the Governor.