South Carolina General Assembly
114th Session, 2001-2002

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Bill 1092

Indicates Matter Stricken
Indicates New Matter

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


Indicates Matter Stricken

Indicates New Matter

RECALLED

March 7, 2002

    S. 1092

Introduced by Senators Leatherman and Short

S. Printed 3/7/02--S.

Read the first time March 6, 2002.

            

A BILL

TO AMEND SECTION 6-4-5, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS FOR PURPOSES OF THE ACCOMMODATIONS TAX, SO AS TO REDEFINE "TOURIST" TO DISTINGUISH BUSINESS COMMUTERS TO AND FROM CERTAIN UNDERDEVELOPED COUNTIES.

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

SECTION    1.    Section 6-4-5(5) of the 1976 Code, as last amended by Act 74 of 2001, is further amended to read:

    "(5)    'Tourist' means, for a county classified as 'least developed' or with a higher credit amount classification, as provided by Section 12-6-3360, a person traveling to places outside his home community for any purpose other than daily commutes to and from work. For other counties, 'tourist' means a person traveling to and staying in places outside his usual environment for one night or more for leisure, business, or any other purpose. A person meeting this definition may be staying in places of public accommodations such as hotels, motels, inns, bed and breakfasts, campgrounds, or the residences of family or friends."

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

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