South Carolina General Assembly
115th Session, 2003-2004

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Bill 480


Indicates Matter Stricken
Indicates New Matter


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

A BILL

TO AMEND SECTION 6-1-530, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE USES ALLOWED FOR THE REVENUES OF THE LOCAL ACCOMMODATIONS TAX, SO AS TO PROVIDE ADDITIONAL CRITERIA A COUNTY MAY MEET TO BE ELIGIBLE FOR THE ADDITIONAL PURPOSES FOR WHICH LOCAL ACCOMMODATIONS TAX REVENUES MAY BE USED.

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

SECTION    1.    Section 6-1-530 of the 1976 Code, as last amended by Act 312 of 2002, is further amended by adding a new subsection at the end to read:

"(C)    The additional uses of local accommodations tax revenue allowed pursuant to subsection (B) of this section also are permitted in a county in which the following three items apply:

(1)    at least fifty percent of local accommodations tax revenue is generated within one mile of an interstate highway;

(2)    at least thirty-two but not more than thirty-four miles of interstate highway is located;

(3)    there are at least two primary highways that connect to coastal destinations that are primarily tourist destinations if these locations are within thirty miles of the county's boundaries."

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

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