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COMMITTEE REPORT
May 9, 2002
H. 3851
S. Printed 5/9/02--S.
Read the first time April 16, 2002.
To whom was referred a Bill (H. 3851) to amend Section 6-1-530, as amended, Code of Laws of South Carolina, 1976, relating to revenue generated by the local accommodations tax, etc., respectfully
That they have duly and carefully considered the same and recommend that the same do pass:
HUGH K. LEATHERMAN, SR. for Committee.
REVENUE IMPACT 1/
This bill is not expected to reduce state general fund revenue in FY 2002-03.
Explanation
This bill amends Section 6-1-530(A)(3) to allow the use of local accommodations tax revenue to be used on "other tourism-related lands and water access" projects as well. The local accommodations tax amounted to over $32 million in FY 2000-01, with Horry County accounting for over 37 percent of the total accommodations tax revenue. This bill is not expected to reduce state general fund revenue or local accommodations tax revenue in FY 2002-03, but it would allow for a redistribution of the local accommodations tax revenue among the approved purposes for which the funds are to be used.
Approved By:
William C. Gillespie
Board of Economic Advisors
1/ This statement meets the requirement of Section 2-7-71 for a state revenue impact, Section 2-7-76 for a local revenue impact, and Section 6-1-85(B) for an estimate of the shift in local property tax incidence.
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.
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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