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Indicates Matter Stricken
Indicates New Matter
AMENDED
April 10, 2002
S. 1092
S. Printed 4/10/02--S. [SEC 4/12/02 11:51 AM]
Read the first time March 6, 2002.
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.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 6-4-10 of the 1976 Code, as last amended by Act 147 of 1991, is further amended by adding subsection (5) to read:
"(5) The definition of tourist does not apply to museums or to festivals, arts and cultural events, or the sponsoring organization of these events."
SECTION 2. This act takes effect upon approval by the Governor.
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