South Carolina General Assembly
114th Session, 2001-2002

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Bill 3851

Indicates Matter Stricken
Indicates New Matter

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Indicates Matter Stricken

Indicates New Matter

AMENDED

April 11, 2002

    H. 3851

Introduced by Reps. J.E. Smith and Rodgers

S. Printed 4/11/02--H.    [SEC 4/15/02 12:47 PM]

Read the first time March 29, 2001.

            

A BILL

TO AMEND SECTION 6-1-530, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO REVENUE GENERATED BY THE LOCAL ACCOMMODATIONS TAX, SO AS TO ALSO REQUIRE THEIR USE FOR OTHER TOURISM-RELATED LANDS AND WATER ACCESS.

    Amend Title To Conform

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 last amended by Act 93 of 1999, is further 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, or other tourism-related lands and water access approved by the Tourism Expenditure Review Committee;

        (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 6-4-5 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    3.    Section 6-4-10(4)(b) of the 1976 Code, as added by Act 612 of 1990, is amended by adding at the end:

"Subject to the oversight authority of the Tourism Expenditure Review Committee, these funds also may be used to provide services for day visitors to municipalities that have beaches bordering the Atlantic Ocean, or which border the intracoastal waterway, or tidewaters."

SECTION    4.    Section 6-4-10 of the 1976 Code, as last amended by Act 147 of 1991, is further amended by adding at the end:

    "(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    5.    This act takes effect upon approval by the Governor.

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