South Carolina Code of Laws
Chapter 1 - General Provisions
Section 6-1-330. Local fee imposition limitations.

(A) A local governing body, by ordinance approved by a positive majority, is authorized to charge and collect a service or user fee. A local governing body must provide public notice of any new service or user fee being considered and the governing body is required to hold a public hearing on any proposed new service or user fee prior to final adoption of any new service or user fee. Public comment must be received by the governing body prior to the final reading of the ordinance to adopt a new service or user fee. A fee adopted or imposed by a local governing body prior to December 31, 1996, remains in force and effect until repealed by the enacting local governing body, notwithstanding the provisions of this article.
(B) The revenue derived from a service or user fee imposed to finance the provision of public services must be used to pay costs related to the provision of the service or program for which the fee was paid. If the revenue generated by a fee is five percent or more of the imposing entity's prior fiscal year's total budget, the proceeds of the fee must be kept in a separate and segregated fund from the general fund of the imposing governmental entity.
(C) If a governmental entity proposes to adopt a service or user fee to fund a service that was previously funded by property tax revenue, the notice required pursuant to Section 6-1-80 must include that fact in the text of the published notice.
(D) The governing body of a county may not impose a fee on agricultural lands, forestlands, or undeveloped lands for a stormwater, sediment, or erosion control program unless Chapter 14, Title 48 allows for the imposition of this fee on these lands; provided, that any county which imposes such a fee on these lands on the effective date of this subsection may continue to impose that fee under its same terms, conditions, and amounts.
(E) A local governing body that repealed a road maintenance fee after June 30, 2021, and subsequently approved a millage increase for road maintenance, must repeal the millage imposed to replace the previous road maintenance fee before reimposing the road maintenance fee.
(F) A local governing body that imposes a user or service fee pursuant to Section 6-1-300(6) must publish the amount of dollars annually collected on each fee on the county's website.
HISTORY: 1997 Act No. 138, Section 7; 2009 Act No. 75, Section 2, eff June 16, 2009; 2022 Act No. 236 (S.233), Sections 2.B, 2.C, eff June 22, 2022.

Editor's Note
2022 Act No. 236, Section 2.E, provides as follows:
"[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
The 2009 amendment added subsection (D) relating to imposition of stormwater, sediment, or erosion control fees on agricultural, forest, or undeveloped lands.
2022 Act No. 236, Section 2.B, in (A), in the fourth sentence, substituted "article" for "section".
2022 Act No. 236, Section 2.C, added (E) and (F).

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.