S.C. Code Ann. § 6-1-730 – Use of revenue from local hospitality tax

(A) The revenue generated by the hospitality tax must be used exclusively for the following purposes:
1. (1) tourism-related buildings including, but not limited to, civic centers, coliseums, and aquariums;
2. (2) tourism-related cultural, recreational, or historic facilities;
3. (3) beach access and renourishment;
4. (4) highways, roads, streets, and bridges providing access to tourist destinations;
5. (5) advertisements and promotions related to tourism development; or
6. (6) water and sewer infrastructure to serve tourism-related demand.
(B) In a county in which at least nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, the revenues of the hospitality tax authorized in this article may be used for the operation and maintenance of those items provided in (A)(1) through (6) including police, fire protection, emergency medical services, and emergency-preparedness operations directly attendant to those facilities.