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Indicates New Matter
AMENDED
April 14, 1999
H. 3482
Introduced by Reps. Kelley, Altman, Bales, J. Brown, Cooper, Edge, Keegan, Miller, Sandifer and Witherspoon
S. Printed 4/14/99--H.
Read the first time February 9, 1999.
REVENUE IMPACT1/
This bill would have no impact on state or local revenue.
Explanation
Local hospitality tax is a tax on the sales of prepared meals and beverages sold in establishments or sales of prepared meals and beverages sold in establishments licensed for on-premise consumption of alcoholic beverages, beer, or wine. This bill clarifies that revenue generated by the local hospitality tax that is used for cultural, recreational, or historic facilities must be substantially used or visited by tourists.
Approved By:
William C. Gillespie
Board of Economic Advisors
1/ This statement meets the requirement of Section 2-7-71 for a state revenue impact, Section 2-7-76 for a local revenue impact, and Section 6-1-85(B) for an estimate of the shift in local property tax incidence.
TO AMEND SECTION 6-1-730, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE PERMITTED USES OF REVENUES FROM THE LOCAL HOSPITALITY TAX, SO AS TO CLARIFY THAT THE USE OF THESE REVENUES FOR CULTURAL, RECREATIONAL, OR HISTORIC FACILITIES IS LIMITED TO SUCH FACILITIES SUBSTANTIALLY USED OR VISITED BY TOURISTS.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 6-1-530(A) of the 1976 Code, as added by Act 138 of 1997, is amended to read:
"(A) The revenue generated by the local accommodations tax must be used exclusively for the following purposes:
(1) tourism-related buildings, including, but not limited to, civic centers, coliseums, and aquariums;
(2) tourism-related cultural, recreational, or historic facilities;
(3) beach access and renourishment;
(4) highways, roads, streets, and bridges providing access to tourist destinations;
(5) advertisements and promotions related to tourism development; or
(6) water and sewer infrastructure to serve tourism-related demand."
SECTION 2. Section 6-1-730(A) of the 1976 Code, as added by Act 138 of 1997, is amended to read:
"(A) The revenue generated by the hospitality tax must be used exclusively for the following purposes:
(1) tourism-related buildings, including, but not limited to, civic centers, coliseums, and aquariums;
(2) tourism-related cultural, recreational, or historic facilities;
(3) beach access and renourishment;
(4) highways, roads, streets, and bridges providing access to tourist destinations;
(5) advertisements and promotions related to tourism development; or
(6) water and sewer infrastructure to serve tourism-related demand."
SECTION 3. This act takes effect upon approval by the Governor.
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