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Indicates Matter Stricken
Indicates New Matter
Indicates Matter Stricken
Indicates New Matter
COMMITTEE AMENDMENT ADOPTED
April 1, 2003
S. 480
S. Printed 4/01/03--S.
Read the first time March 12, 2003.
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.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 6-1-530(B) of the 1976 Code, as added by Act 138 of 1997, is further amended to read:
"(B)(1) In a county in which at least nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, the revenues of the local accommodations tax authorized in this article may also be used for the operation and maintenance of those items provided in (A)(1) through (6) including police, fire protection, emergency medical services, and emergency-preparedness operations directly attendant to those facilities.
(2) In a county in which less than nine hundred thousand dollars in accommodations taxes is collected annually, an amount not to exceed fifty percent of the revenue in the preceding fiscal year of the local accommodations tax authorized pursuant to this article may be used for the additional purposes provided in item (1) of this subsection."
SECTION 2. This act takes effect upon approval by the Governor.
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