South Carolina Statutes
§ 6-1-740 — Cumulative rate of local hospitality tax.
South Carolina·Title 6 LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS·Ch. 1 GENERAL PROVISIONS
The cumulative rate of county and municipal hospitality taxes for any portion of the county area may not exceed two percent, unless the cumulative total of such taxes was in excess of two percent or were authorized to be in excess of two percent prior to December 31, 1996, in which case the cumulative rate may not exceed the rate that was imposed or adopted as of December 31, 1996.
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South Carolina § 6-1-740 (Cumulative rate of local hospitality tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1997 Act No. 138, SECTION 9.
Nearby Sections
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§ 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.