The exemption from the tax provided in Section 12-36-920 shall apply to any bed and breakfast that has no more than five rentable guestrooms on the same premises and that is also the innkeeper's place of abode.
HISTORY: 1998 Act No. 300, Section 1, eff May 27, 1998.
Structure South Carolina Code of Laws
Title 45 - Hotels, Motels, Restaurants and Boardinghouses
Chapter 4 - South Carolina Bed And Breakfast Act
Section 45-4-30. Food service; compliance with applicable regulations.
Section 45-4-60. Fire safety provisions; compliance with codes; equipment and exits.
Section 45-4-70. Swimming pools; standards for construction and operation.
Section 45-4-80. Insurance coverage.
Section 45-4-90. Exemption for tax on accommodations for transients.