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South Carolina Code of Laws
Title 12
Chapter 21
Article 27
The Tourism Infrastructure Admissions Tax Act
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12-21-6510
Short title
12-21-6520
Definitions
12-21-6530
Portion of tax to be paid to county or municipality where establishment located; use of funds
12-21-6540
Portion of tax to be transferred to State Treasurer for deposit in special tourism infrastructure development fund; applications for grants; review of applications; guidelines
12-21-6550
Certification application to be filed in county or municipality where major tourism or recreation area located; request for classification
12-21-6560
Factors for considering whether facility qualifies as major tourism or recreation facility or area
12-21-6570
Designated development area and boundaries to be determined by ordinance; maximum total acreage allowed; designated development area embracing contiguous lands within two or more county-municipal entities
12-21-6580
Expansion or improvement of facilities; calculation of admissions tax revenues subject to Sections 12-21-6530 and 12-21-6540
12-21-6590
Designation of extraordinary retail establishments; additional infrastructure improvements and other expenditures supporting construction or operation; application for conditional certification