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Bill 4500

                    Current Status

Bill Number:                      4500
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20020115
Primary Sponsor:                  Campsen
All Sponsors:                     Campsen, Gilham, Scarborough, Bowers, 
                                  Lloyd, Miller, Rodgers, Hayes
Drafted Document Number:          l:\council\bills\bbm\10625htc02.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Accommodations tax revenue, use of to 
                                  attract day visitors; day visitor defined


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20020326  Co-Sponsor added (Rule 5.2) by Rep.            Hayes
House   20020315  Co-Sponsor added (Rule 5.2) by Rep.            Gilham
                                                                 Scarborough
                                                                 Bowers
                                                                 Lloyd
                                                                 Miller
                                                                 Rodgers
House   20020115  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 USES OF THE STATE TWO PERCENT SALES TAX ON ACCOMMODATIONS, SO AS TO ADD A DEFINITION FOR "DAY VISITOR" AND TO AMEND SECTION 6-4-10, AS AMENDED, RELATING TO THE DISTRIBUTION AND USE OF STATE ACCOMMODATIONS TAX REVENUES, SO AS TO AUTHORIZE SPECIFICALLY THE USE OF ACCOMMODATIONS TAXES TO ATTRACT AND PROVIDE FOR DAY VISITORS.

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

SECTION    1.    Section 6-4-5 of the 1976 Code, as last amended by Act 74 of 2001, is further amended by adding at the end:

    "(6)    'Day visitor' or 'day visitors' means a person or persons who travel outside their usual environment or community of residence to engage in leisure or recreational activity in another environment or community, but who do not spend a night in that other environment or community."

SECTION    2.    Section 6-4-10(4)(b) of the 1976 Code, as added by Act 612 of 1990, is 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 and for day visitors to a municipality that experiences a high number of day visitors relative to its number of tourists, such as a beach community that experiences high numbers of day visitors on weekends and holidays."

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

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