South Carolina Statutes
§ 6-1-740 — Cumulative rate of local hospitality tax.
South Carolina § 6-1-740
JurisdictionSouth Carolina
Title 6LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS
Ch. 1GENERAL PROVISIONS
This text of South Carolina § 6-1-740 (Cumulative rate of local hospitality tax.) 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. § 6-1-740 (2026).
Text
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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Legislative History
HISTORY: 1997 Act No. 138, SECTION 9.
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 § 6-1-740, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/1/6-1-740.