South Carolina Code of Laws
Chapter 1 - General Provisions
Section 6-1-300. Definitions.

As used in the article:
(1) "Consumer price index" means the consumer price index for all-urban consumers published by the U.S. Department of Labor. In the event of a revision of the consumer price index, the index that is most consistent with the consumer price index for all-urban consumers as calculated in 1996 must be used.
(2) "Intergovernmental transfer of funding responsibility" means an act, resolution, court order, administrative order, or other action by a higher level of government that requires a lower level of government to use its own funds, personnel, facilities, or equipment.
(3) "Local governing body" means the governing body of a county, municipality, or special purpose district. As used in Section 6-1-320 only, local governing body also refers to the body authorized by law to levy school taxes.
(4) "New tax" is a tax that the local governing body had not enacted as of December 31, 1996.
(5) "Positive majority" means a vote for adoption by the majority of the members of the entire governing body, whether present or not. However, if there is a vacancy in the membership of the governing body, a positive majority vote of the entire governing body as constituted on the date of the final vote on the imposition is required.
(6) "Service or user fee" means a charge required to be paid in return for a particular government service or program. "Service or user fee" also includes "uniform service charges". The revenue generated from the fee must:
(a) be used to the benefit of the payers, even if the general public also benefits;
(b) only be used for the specific improvement contemplated;
(c) not exceed the cost of the improvement; and
(d) be uniformly imposed on all payers.
(7) "Specifically authorized by the General Assembly" means an express grant of power:
(a) in a prior act;
(b) by this act; or
(c) in a future act.
HISTORY: 1997 Act No. 138, Section 7; 2022 Act No. 236 (S.233), Section 2.A, eff June 22, 2022.

Editor's Note
2022 Act No. 236, Sections 2.D, 2.E, provide as follows:
"[SECTION 2.]D. Notwithstanding Section 8-21-30, et seq., no public officer shall be personally liable for any amount charged pursuant to SECTION 2.A.
"[SECTION 2.]E. This SECTION takes effect upon approval by the Governor and applies retroactively to any service or fee imposed after December 31, 1996."
Effect of Amendment
2022 Act No. 236, Section 2.A, rewrote (6).

Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions

Chapter 1 - General Provisions

Section 6-1-10. Power of political subdivisions to proceed under legislation dealing with bankruptcy or composition of indebtedness.

Section 6-1-20. Contractual agreements to provide joint public facilities and services authorized.

Section 6-1-30. Counties and municipalities authorized to implement Title I of the Housing and Community Development Act of 1974.

Section 6-1-35. Preservation and protection of cemeteries.

Section 6-1-40. Interstate extension of water and sewer systems.

Section 6-1-50. Financial report required.

Section 6-1-70. Prohibition on real estate transfer fees; exceptions.

Section 6-1-75. Allocation of aid to counties based on population of annexed areas.

Section 6-1-80. Budget adoption.

Section 6-1-85. Monitor, review of tax burden borne by certain classes of property; determination and estimation of tax incidence; publication of reports.

Section 6-1-90. Authorization of gifts to certain volunteer service personnel.

Section 6-1-110. Moratorium prohibited; notification requirement.

Section 6-1-120. Confidentiality of county or municipal taxpayer information.

Section 6-1-130. Political subdivisions; scope of authority to set minimum wage rates.

Section 6-1-140. Advisory referenda regarding activities of local or regional hospitals.

Section 6-1-150. Derelict mobile homes; removal and sale.

Section 6-1-160. Authority to adopt policy to permit invocation to open meeting of public body; definitions.

Section 6-1-170. Preemption of local ordinance relating to immigration; civil actions.

Section 6-1-180. Conditions under which special purpose districts may transfer works of art.

Section 6-1-190. Ambulance service designated an essential service.

Section 6-1-300. Definitions.

Section 6-1-310. Prohibition on imposition of new local taxes.

Section 6-1-315. Limitation on imposition or increase of business license and real estate professional and auctioneer fees.

Section 6-1-320. Millage rate increase limitation; exceptions.

Section 6-1-330. Local fee imposition limitations.

Section 6-1-400. Business license tax standardization; computation of business license tax.

Section 6-1-410. Service of notice of assessment of business license tax; appealing notice of final assessment.

Section 6-1-420. Assistance in collection of business license tax due; private right of action.

Section 6-1-500. Short title.

Section 6-1-510. Definitions.

Section 6-1-520. Imposition of local accommodations tax.

Section 6-1-530. Use of revenue from local accommodations tax.

Section 6-1-540. Cumulative rate of local accommodations tax.

Section 6-1-550. Local accommodations tax revenue upon annexation.

Section 6-1-560. Real estate agents required to report when rental property listing dropped.

Section 6-1-570. Remitting tax to local governing body; frequency determined by estimated average amounts.

Section 6-1-610. Short title.

Section 6-1-620. Definitions.

Section 6-1-630. Beach preservation fee; referendum.

Section 6-1-640. Use of revenue generated by beach preservation fee.

Section 6-1-650. Notice of dropped rental property.

Section 6-1-660. Fees remitted to local governing body.

Section 6-1-700. Short title.

Section 6-1-710. Definitions.

Section 6-1-720. Imposition of local hospitality tax.

Section 6-1-730. Use of revenue from local hospitality tax.

Section 6-1-740. Cumulative rate of local hospitality tax.

Section 6-1-750. Local hospitality tax revenue upon annexation.

Section 6-1-760. Ordinances prior to March 15, 1997; calculation; revenue.

Section 6-1-770. Remitting tax to local governing body; frequency determined by estimated average amounts.

Section 6-1-810. Short title; findings.

Section 6-1-815. Implementation of article by municipality or county.

Section 6-1-820. Sharing of data between implementing jurisdictions and Department of Revenue; notices in annual property tax notices; civil penalties.

Section 6-1-825. Identification of "rent by owner" websites; requests to post statement on websites regarding licensing, fees, and taxes.

Section 6-1-910. Short title.

Section 6-1-920. Definitions.

Section 6-1-930. Developmental impact fee.

Section 6-1-940. Amount of impact fee.

Section 6-1-950. Procedure for adoption of ordinance imposing impact fees.

Section 6-1-960. Recommended capital improvements plan; notice; contents of plan.

Section 6-1-970. Exemptions from impact fees.

Section 6-1-980. Calculation of impact fees.

Section 6-1-990. Maximum impact fee; proportionate share of costs of improvements to serve new development.

Section 6-1-1000. Fair compensation or reimbursement of developers for costs, dedication of land or oversize facilities.

Section 6-1-1010. Accounting; expenditures.

Section 6-1-1020. Refunds of impact fees.

Section 6-1-1030. Appeals.

Section 6-1-1040. Collection of development impact fees.

Section 6-1-1050. Permissible agreements for payments or construction or installation of improvements by fee payors and developers; credits and reimbursements.

Section 6-1-1060. Article shall not affect existing laws.

Section 6-1-1070. Shared funding among units of government; agreements.

Section 6-1-1080. Exemptions; water or wastewater utilities.

Section 6-1-1090. Annexations by municipalities.

Section 6-1-2000. Taxation or revenue authority by political subdivisions.

Section 6-1-2010. Compliance with public notice or public hearing requirements.