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Current Status Bill Number:View additional legislative information at the LPITS web site.259 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20010201 Primary Sponsor:Richardson All Sponsors:Richardson and Branton Drafted Document Number:l:\council\bills\skb\18161som01.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Accommodations, hospitality taxes, local; use of revenue from; Taxation, Political Subdivisions, Hotels and Motels History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 20010201 Introduced, read first time, 06 SF referred to Committee Versions of This Bill
TO AMEND SECTIONS 6-1-530 AND 6-1-730, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE USE OF REVENUE FROM LOCAL HOSPITALITY AND ACCOMMODATIONS TAXES, SO AS TO DELETE THE NINE HUNDRED THOUSAND DOLLAR THRESHOLD FOR ALLOWING EXPENDITURES OF THESE TAX REVENUES FOR THE OPERATION AND MAINTENANCE OF AUTHORIZED ITEMS OR FACILITIES, TO INCLUDE POLICE, FIRE, EMERGENCY MEDICAL SERVICES AND EMERGENCY PREPAREDNESS OPERATIONS DIRECTLY ATTENDANT THERETO; AND TO AMEND SECTION 6-4-10, AS AMENDED, RELATING TO ACCOMMODATIONS TAX REVENUE ALLOCATIONS, SO AS TO INCREASE FROM THIRTY PERCENT TO FORTY PERCENT THE AMOUNT OF FUNDS TO BE DEPOSITED AND USED FOR ADVERTISING AND PROMOTION OF TOURISM.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 6-1-530 of the 1976 Code, as last amended by Act 93 of 1999, is further amended to read:
"Section 6-1-530. (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; or
(7) operation and maintenance of those items provided in (1) through (6) above, including police, fire protection, emergency medical services, and emergency-preparedness operations directly attendant thereto.
(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 local accommodations tax authorized in this article may also 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."
SECTION 2. Section 6-1-730 of the 1976 Code, as last amended by Act 93 of 1999, is amended to read:
"Section 6-1-730. (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; or
(7) operation and maintenance of those items provided in (1) through (6) above, including police, fire protection, emergency medical services, and emergency-preparedness operations directly attendant thereto.
(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."
SECTION 3. Section 6-4-10(3) of the 1976 Code as last amended by Act 147 of 1991, is further amended to read:
"(3) Thirty Forty percent of the balance must be allocated to a special fund and used for advertising and promotion of tourism to develop and increase tourist attendance through the generation of publicity. To manage and direct the expenditure of these tourism promotion funds, the municipality or county shall select one or more organizations, such as a chamber of commerce, visitor and convention bureau, or regional tourism commission, which has an existing, ongoing tourist promotion program. If no organization exists the municipality or county shall create an organization with the same membership standard in Section 6-4-25. To be eligible for selection the organization must be organized as a nonprofit organization and shall demonstrate to the municipality or county that it has an existing, ongoing tourism promotion program or that it can develop an effective tourism promotion program. Immediately upon an allocation to the special fund, a municipality or county shall distribute the tourism promotion funds to the organizations selected or created to receive them. Before the beginning of each fiscal year, an organization receiving funds from the accommodations tax from a municipality or county shall submit for approval a budget of planned expenditures. At the end of each fiscal year, an organization receiving funds shall render an accounting of the expenditure to the municipality or county which distributed them."
SECTION 4. This act takes effect upon approval by the Governor.
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