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Indicates Matter Stricken
Indicates New Matter
AMENDED
May 16, 2002
H. 3851
S. Printed 5/16/02--S. [SEC 5/20/02 12:31 PM]
Read the first time April 16, 2002.
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;
(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 to read:
"Section 6-4-5. As used in this chapter:
(1) 'County area' means a county and municipalities within the geographical boundaries of the county.
(2) 'Cultural', as it applies to members of advisory committees in Section 6-4-25 and the South Carolina Accommodations Tax Oversight Committee in Section 6-4-30, means persons actively involved and familiar with the cultural community of the area including, but not limited to, the arts, historical preservation, museums, and festivals.
(3) 'Hospitality', as it applies to members of the committees in item (2), means persons directly involved in the service segment of the travel and tourism industry including, but not limited to, businesses that primarily serve visitors such as lodging facilities, restaurants, attractions, recreational amenities, transportation facilities and services, and travel information and promotion entities.
(4) 'Travel' and 'tourism' mean the action and activities of people taking trips outside their home communities for any purpose, except daily commuting to and from work.
(5) '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 3. Section 6-4-25(A) of the 1976 Code, as added by Act 147 of 1991, is amended to read:
"(A) A municipality or county receiving more than twenty-five fifty thousand dollars in revenue from the accommodations tax in county areas collecting more than fifty thousand dollars shall appoint an advisory committee to make recommendations on the expenditure of revenue generated from the accommodations tax. The advisory committee consists of seven members with a majority being selected from the hospitality industry of the municipality or county receiving the revenue. At least two of the hospitality industry members must be from the lodging industry where applicable. One member shall represent the cultural organizations of the municipality or county receiving the revenue. For county advisory committees, members shall represent the geographic area where the majority of the revenue is derived. However, if a county which receives more in distributions of accommodations taxes than it collects in accommodations taxes, the membership of its advisory committee must be representative of all areas of the county with a majority of the membership coming from no one area."
SECTION 4. This act takes effect upon approval by the Governor.
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