Home/South Carolina/Statutes/Title 45: HOTELS, MOTELS, RESTAURANTS, AND BOARDINGHOUSES/Ch. 4: SOUTH CAROLINA BED AND BREAKFAST ACT/§ 45-4-90
South Carolina Statutes

§ 45-4-90 — Exemption for tax on accommodations for transients.

South Carolina·Title 45 HOTELS, MOTELS, RESTAURANTS, AND BOARDINGHOUSES·Ch. 4 SOUTH CAROLINA BED AND BREAKFAST ACT
The exemption from the tax provided in Section 12-36-920 shall apply to any bed and breakfast that has no more than five rentable guestrooms on the same premises and that is also the innkeeper's place of abode.

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South Carolina § 45-4-90 (Exemption for tax on accommodations for transients.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 1998 Act No. 300, SECTION 1, eff May 27, 1998.

Nearby Sections

9
§ 45-4-10
Short title.
§ 45-4-20
Definitions.
§ 45-4-30
Food service; compliance with applicable regulations.
§ 45-4-40
Standards for food products; hygiene practices for innkeepers and employees; use of tobacco; food preparation areas and equipment.
§ 45-4-50
Water supply; potable water; sewage disposal; toilet facilities; ventilation; fixtures and supplies.
§ 45-4-60
Fire safety provisions; compliance with codes; equipment and exits.
§ 45-4-70
Swimming pools; standards for construction and operation.
§ 45-4-80
Insurance coverage.
§ 45-4-90
Exemption for tax on accommodations for transients.
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