South Carolina Statutes
§ 4-10-920 — Definitions.
South Carolina § 4-10-920
This text of South Carolina § 4-10-920 (Definitions.) 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. § 4-10-920 (2026).
Text
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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 4-10-920, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/10/4-10-920.