South Carolina Statutes
§ 6-1-550 — Local accommodations tax revenue upon annexation.
South Carolina § 6-1-550
JurisdictionSouth Carolina
Title 6LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS
Ch. 1GENERAL PROVISIONS
This text of South Carolina § 6-1-550 (Local accommodations tax revenue upon annexation.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 6-1-550 (2026).
Text
In an area of the county where the county has imposed a local accommodations tax that is annexed by a municipality, the municipality must receive only that portion of the revenue generated in excess of the county local accommodations tax revenue for the previous twelve months in the area annexed.
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Legislative History
HISTORY: 1997 Act No. 138, SECTION 8.
Nearby Sections
15
§ 6-1-1010
Accounting; expenditures.§ 6-1-1020
Refunds of impact fees.§ 6-1-1030
Appeals.§ 6-1-1040
Collection of development impact fees.§ 6-1-1060
Article shall not affect existing laws.§ 6-1-1090
Annexations by municipalities.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 6-1-550, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/1/6-1-550.