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Indicates Matter Stricken
Indicates New Matter
Indicates Matter Stricken
Indicates New Matter
AS PASSED BY THE SENATE
May 25, 2006
H. 4691
Introduced by Reps. Chellis, Young, Cotty, Ceips, Ott, Sandifer and Whitmire
S. Printed 5/25/06--S.
Read the first time April 26, 2006.
TO AMEND SECTIONS 6-1-530 AND 6-1-730, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE USES ALLOWED FOR THE REVENUES OF THE LOCAL ACCOMMODATIONS TAX, SO AS TO ALLOW A COUNTY IN WHICH LESS THAN NINE HUNDRED THOUSAND DOLLARS A YEAR IN STATE ACCOMMODATIONS TAX IS COLLECTED TO USE NOT MORE THAN FIFTY PERCENT OF THE PREVIOUS YEAR'S LOCAL ACCOMMODATIONS TAX REVENUES FOR THE OPERATIONS AND MAINTENANCE PURPOSES ALLOWED BY LAW IN COUNTIES MEETING THE NINE HUNDRED THOUSAND DOLLAR THRESHOLD.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 6-1-530(B) of the 1976 Code, is further amended to read:
"(B)(1) 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.
(2) In a county in which less than nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, an amount not to exceed twenty percent of the revenue in the preceding fiscal year of the local accommodations tax authorized pursuant to this article may be used for the additional purposes provided in item (1) of this subsection."
SECTION 2. Section 6-1-730(B) of the 1976 Code is further amended to read:
"(B)(1) 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.
(2) In a county in which less than nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, an amount not to exceed twenty percent of the revenue in the preceding fiscal year of the local hospitality tax authorized pursuant to this article may be used for the additional purposes provided in item (1) of this subsection."
SECTION 3. This act takes effect upon approval by the Governor.
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