S.C. Code § 6-1-550

Current through 2024 Act No. 209.
Section 6-1-550 - Local accommodations tax revenue upon annexation

In an area of the county where the county has imposed a local accommodations tax that is annexed by a municipality, the municipality must receive only that portion of the revenue generated in excess of the county local accommodations tax revenue for the previous twelve months in the area annexed.

S.C. Code § 6-1-550

1997 Act No. 138, Section 8.