South Carolina Statutes
§ 4-10-920 — Definitions.
For purposes of this article:
(1)"County" means a county in which revenues of the state accommodations tax imposed pursuant to Section 12-36-920 have aggregated at least fourteen million dollars in a fiscal year.
(2)"Fee" means the local option tourism development fee allowed to be imposed as provided in this article.
(3)"Municipality" means a municipal corporation created pursuant to Chapter 1, Title 5 or a municipal government as the use of the term dictates, located in a county as defined by subsection (1).
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Legislative History
HISTORY: 2009 Act No. 3, SECTION 1, eff upon approval (became law without the Governor's signature on April 9, 2009).
Nearby Sections
15
§ 4-10-10
Definitions.§ 4-10-100
Commencement of local sales and use tax.§ 4-10-1030
Imposition and termination of the tax.§ 4-10-1040
Administration and collection of the tax.§ 4-10-1050
Distributions to counties; confidentiality.§ 4-10-25
Construction contracts; application.§ 4-10-300
Short title.§ 4-10-310
Imposition of tax.§ 4-10-320
Commission creation; composition.