South Carolina General Assembly
113th Session, 1999-2000

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Bill 809

Indicates Matter Stricken
Indicates New Matter

                    Current Status

Bill Number:                      809
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  19990512
Primary Sponsor:                  Rankin
All Sponsors:                     Rankin
Drafted Document Number:          l:\s-res\lar\008hosp.whb.doc
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Accommodations, hospitality taxes; 
                                  revenue use for facilities used by tourists; 
                                  Taxation, Hotels and Motels


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  19990512  Introduced, read first time,           06 SF
                  referred to Committee


                             Versions of This Bill
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 6-1-530, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PERMITTED USES OF REVENUES FROM THE LOCAL ACCOMMODATIONS TAX, AND TO AMEND SECTION 6-1-730, RELATING TO THE PERMITTED USES OF REVENUES FROM THE LOCAL HOSPITALITY TAX, SO AS TO CLARIFY THAT THE USE OF THESE REVENUES FOR CULTURAL, RECREATIONAL, OR HISTORIC FACILITIES IS LIMITED TO SUCH FACILITIES SUBSTANTIALLY USED OR VISITED BY TOURISTS.

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

SECTION 1. Section 6-1-530(A) of the 1976 Code, as added by Act 138 of 1997, is 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 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."

SECTION 2. Section 6-1-730(A) of the 1976 Code, as added by Act 138 of 1997, is amended to read:

"(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) tourism-related 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."

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

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