South Carolina Statutes

§ 6-1-510 — Definitions.

South Carolina·Title 6 LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS·Ch. 1 GENERAL PROVISIONS

As used in this article:

(1)"Local accommodations tax" means a tax on the gross proceeds derived from the rental or charges for accommodations furnished to transients as provided in Section 12-36-920(A) and which is imposed on every person engaged or continuing within the jurisdiction of the imposing local governmental body in the business of furnishing accommodations to transients for consideration.
(2)"Local governing body" means the governing body of a county or municipality.
(3)"Positive majority" means a vote for adoption by the majority of the members of the entire governing body, whether present or not. However, if there is a vacancy in the membership of the governing body, a positive majority vote of the entire governing body as constituted on the date of the final vote on the i

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Legislative History

HISTORY: 1997 Act No. 138, SECTION 8; 2023 Act No. 57 (S.284), SECTION 6, eff May 19, 2023. Effect of Amendment 2023 Act No. 57, SECTION 6, added (4), relating to the definition of "Workforce housing".

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