South Carolina Code of Laws
Chapter 1 - General Provisions
Section 6-1-930. Developmental impact fee.

(A)(1) Only a governmental entity that has a comprehensive plan, as provided in Chapter 29 of this title, and which complies with the requirements of this article may impose a development impact fee. If a governmental entity has not adopted a comprehensive plan, but has adopted a capital improvements plan which substantially complies with the requirements of Section 6-1-960(B), then it may impose a development impact fee. A governmental entity may not impose an impact fee, regardless of how it is designated, except as provided in this article. However, a special purpose district or public service district which (a) provides fire protection services or recreation services, (b) was created by act of the General Assembly prior to 1973, and (c) had the power to impose development impact fees prior to the effective date of this section is not prohibited from imposing development impact fees.
(2) Before imposing a development impact fee on residential units, a governmental entity shall prepare a report which estimates the effect of recovering capital costs through impact fees on the availability of affordable housing within the political jurisdiction of the governmental entity.
(B)(1) An impact fee may be imposed and collected by the governmental entity only upon the passage of an ordinance approved by a positive majority, as defined in Article 3 of this chapter.
(2) The amount of the development impact fee must be based on actual improvement costs or reasonable estimates of the costs, supported by sound engineering studies.
(3) An ordinance authorizing the imposition of a development impact fee must:
(a) establish a procedure for timely processing of applications for determinations by the governmental entity of development impact fees applicable to all property subject to impact fees and for the timely processing of applications for individual assessment of development impact fees, credits, or reimbursements allowed or paid under this article;
(b) include a description of acceptable levels of service for system improvements; and
(c) provide for the termination of the impact fee.
(C) A governmental entity shall prepare and publish an annual report describing the amount of all impact fees collected, appropriated, or spent during the preceding year by category of public facility and service area.
(D) Payment of an impact fee may result in an incidental benefit to property owners or developers within the service area other than the fee payor, except that an impact fee that results in benefits to property owners or developers within the service area, other than the fee payor, in an amount which is greater than incidental benefits is prohibited.
HISTORY: 1999 Act No. 118, Section 1.

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.