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The Official Web Site of the State of South Carolina

Laws and Procedures

TITLE 6. LOCAL GOVERNMENT--PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS CHAPTER 4. ALLOCATION OF ACCOMMODATIONS TAX REVENUES
Code of Laws of South Carolina
(Unannotated)

Current through the 2021 session of the General Assembly

Please note the only guidance pertaining to state atax comes directly from the statute itself, which is linked above. TERC cannot give advice on how local governments can spend funds. The policy on this can be found by clicking the following link. Additionally, by clicking the following link you will fund past policies that TERC developed in its early formation in order to clarify some portions of the state statute. However, we have been advised and counseled that the only guidance and clarification is under the statute itself.