Local Option Tourism Development Fee | Midpage

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South Carolina Code of Laws

Article 9

Local Option Tourism Development Fee

4-10-910Citation of article 4-10-920Definitions 4-10-930Imposition of fee; referendum and ballot; recision; filing results with Department of Revenue 4-10-940Allowable fee; administration and collection 4-10-960Information for purpose of calculating distributions and estimating revenues 4-10-970Use of revenues; designation of receiving organizations and regional tourism promoters; report required 4-10-980Reimposition of local option tourism development fee 4-10-1010Preservation procurements defined; sales and use tax 4-10-1020Imposition of sales and use tax; enacting ordinance requirements; referendum; results 4-10-1030Imposition and termination of the tax 4-10-1040Administration and collection of the tax 4-10-1050Distributions to counties; confidentiality 4-10-1060Unidentified funds, transfers, and supplemental distributions