South Carolina General Assembly
106th Session, 1985-1986

Bill 2538

                    Current Status

Bill Number:               2538
Ratification Number:       498
Act Number:                448
Introducing Body:          House
Subject:                   Relating to the accommodations tax
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A448, R498, H2538)

AN ACT TO AMEND SECTION 12-35-720, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ACCOMMODATIONS TAX, SO AS TO INCREASE THE NUMBER OF MEMBERS OF ADVISORY COMMITTEES FROM NOT LESS THAN FIVE TO SEVEN AND TO PROVIDE THAT ON COUNTY ADVISORY COMMITTEES, CITIZENS OF THE AREA WHERE THE MAJORITY OF THE REVENUE DERIVED FROM THE TAX RESIDE MAY BE INCLUDED IN THE MAJORITY MEMBERSHIP REQUIREMENT EXCEPT IN COUNTIES WHERE DISTRIBUTIONS OF THE TAX EXCEED COLLECTIONS IN WHICH CASE A MAJORITY OF THE MEMBERS MAY NOT RESIDE IN ANY ONE AREA.

Be it enacted by the General Assembly of the State of South Carolina:

Advisory committee

SECTION 1. Subsection 3 of Section 12-35-720 of the 1976 Code, as last amended by Act 5 of 1985, is further amended to read:

"(3) A municipality or county receiving revenue from the accommodations tax shall appoint an advisory committee to make recommendations on the expenditure of revenue generated from the accommodations tax. The advisory committee shall consist of seven members with a majority of the committee members being selected from the hospitality industry of the municipality or county receiving the revenue and in the case of county advisory committees, from citizens of the area where the majority of the revenue is derived; provided that in a county which receives more in distributions of accommodations taxes as provided in this article than it collects in accommodations taxes, the membership of the county advisory committee in this county must be representative of all areas of the county with a majority of the membership coming from no one area. One member of all advisory committees shall represent the cultural organizations of the municipality or county receiving the revenue."

Time effective

SECTION 2. This act shall take effect upon approval by the Governor.