Download This Version in Microsoft Word format
TO AMEND SECTION 6-4-5, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS FOR PURPOSES OF THE STATE ACCOMMODATIONS TAX, SO AS TO ADD A DEFINITION FOR "DAY VISITOR"; AND TO AMEND SECTION 6-4-10, RELATING TO THE DISTRIBUTION AND USE OF STATE ACCOMMODATIONS TAX REVENUES, SO AS TO AUTHORIZE THE USE OF ACCOMMODATIONS TAX REVENUES TO ATTRACT AND PROVIDE FOR DAY VISITORS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 6-4-5 of the 1976 Code is 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, 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) 'Day visitor' means a person who travels outside of his community or environment, regardless of the distance traveled, for the primary purpose of engaging in a leisure or recreational activity for no more than one day per visit. 'Day visitor' does not include a person that spends a night in the new community or environment.
(3)(4) '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)(5) 'Travel' and 'tourism' mean the action and activities of people, including day visitors, taking trips outside their home communities for any purpose, except daily commuting to and from work."
SECTION 2. Section 6-4-10(4)(b) of the 1976 Code is amended to read:
"(b) The funds received by a county or municipality which has a high concentration of tourism activity may be used to provide additional county and municipal services including, but not limited to, law enforcement, traffic control, public facilities, and highway and street maintenance, as well as the continual promotion of tourism. The funds must not be used as an additional source of revenue to provide services normally provided by the county or municipality but to promote tourism and enlarge its economic benefits through advertising, promotion, and providing those facilities and services which enhance the ability of the county or municipality to attract and provide for tourists and for day visitors to a municipality that experience a high number of day visitors. For purposes of this subitem, 'a high number of day visitors' means on ten or more days per year, the number of day visitors equals or exceeds fifty percent of the municipality's resident population."
SECTION 3. This act takes effect upon approval by the Governor.
This web page was last updated on Monday, June 22, 2009 at 2:54 P.M.