(A) The governing body of a qualified coastal municipality by ordinance, subject to a referendum, may impose a beach preservation fee not to exceed one percent.
(B) Upon the adoption of an ordinance calling for a referendum, the county election commission shall conduct a referendum at the time specified in the ordinance on the question of implementing a one percent beach preservation fee. The state election laws apply to the referendum, mutatis mutandis. The county election commission shall publish the results of the referendum to certify them to the governing body. The beach preservation fee must not be imposed unless a majority of the qualified electors residing in the municipality voting in the referendum vote in favor of the referendum.
(C)(1) The ballot must read substantially as follows:
"Must an additional one percent beach preservation fee be added to the accommodations tax for the purpose of nourishment, renourishment, maintenance, erosion mitigation, and monitoring of beaches, dune restoration and maintenance, including planting of grass, sea oats, or other vegetation useful in preserving the dune system, and maintenance of public beach accesses within the corporate limits of _____.
Yes ___
No ___
(2) If the question is not approved at the initial referendum, the governing body may, by an ordinance meeting the requirements of this section, call for another referendum on the question. However, following the initial referendum, a referendum for this purpose must not be held more often than once in a twenty-four month period on the Tuesday following the first Monday in November in even-numbered years.
(3) Once a week for the four weeks immediately preceding the referendum, the governing body of the municipality shall publish notice in a newspaper of general circulation within the jurisdiction a description of and the specific uses for the beach preservation fee. The governing body also must publish notice on its website in the same manner.
(D) The fee authorized by this article is in addition to all other local accommodations taxes imposed pursuant to Section 6-1-520 and must not be deemed cumulative with the local accommodations tax or fee rate for the purposes of Section 6-1-540.
(E) All proceeds from the beach preservation fee must be kept in a separate fund segregated from the governing body's general fund. All interest generated by the beach preservation fee fund must be credited to the beach preservation fee fund.
HISTORY: 2014 Act No. 188 (S.503), Section 1, eff June 2, 2014.
Structure South Carolina Code of Laws
Chapter 1 - General Provisions
Section 6-1-20. Contractual agreements to provide joint public facilities and services authorized.
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 6-1-90. 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 6-1-170. 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 6-1-310. Prohibition on imposition of new local taxes.
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 6-1-420. Assistance in collection of business license tax due; private right of action.
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 6-1-630. 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 6-1-720. 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 6-1-810. Short title; findings.
Section 6-1-815. Implementation of article by municipality or county.
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 6-1-1010. Accounting; expenditures.
Section 6-1-1020. Refunds of impact fees.
Section 6-1-1040. Collection of development impact fees.
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.