(A) With respect to capital projects and as used in this section, "tourist" means a person who does not reside in but rather enters temporarily, for reasons of recreation or leisure, the jurisdictional boundaries of a municipality for a municipal project or the immediate area of the project for a county project.
(B) Notwithstanding any provision of this article, any ordinance enacted by county or municipality prior to March 15, 1997, imposing an accommodations fee which does not exceed the three percent maximum cumulative rate prescribed in Section 6-1-540, is calculated upon a base consistent with Section 6-1-510(1), and the revenue from which is used for the purposes enumerated in Section 6-1-530, remains authorized and effective after the effective date of this section. Any county or municipality is authorized to issue bonds, pursuant to Section 14(10), Article X of the Constitution of this State, utilizing the procedures of Section 4-29-68, Section 6-17-10 and related sections, or Section 6-21-10 and related sections, for the purposes enumerated in Section 6-1-530, to pledge as security for such bonds and to retire such bonds with the proceeds of accommodations fees imposed under Article 5 of this chapter, hospitality fees imposed under this chapter, state accommodations fees allocated pursuant to Section 6-4-10(1), (2), and (4), or any combination thereof, and the pledge of such other nontax revenues as may be available for those purposes for capital projects used to attract and support tourists.
HISTORY: 1997 Act No. 138, Section 10; 2010 Act No. 284, Section 1, eff upon approval (became law without the Governor's signature on June 28, 2010).
Code Commissioner's Note
This section was classified as Section 6-1-760 at the direction of the Code Commissioner.
Effect of Amendment
The 2010 amendment rewrote this section.
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.