BIL:3851
RTN:410
ACN:312
TYP:General Bill GB
INB:House
IND:20010329
PSP:J.E.Smith
SPO:J.E.Smith, Rodgers
DDN:l:\council\bills\pt\1336dw01.doc
DPB:20020528
LAD:20020516
GOV:S
DGA:20020605
SUB:Accommodations tax, revenue used for tourism-related lands and water access; appointment of advisory committee to recommend expenditure of tax revenue
HST:
BodyDateAction DescriptionComLeg Involved
______
------20020618Act No. A312
------20020605Signed by Governor
------20020530Ratified R410
House20020528Concurred in Senate amendment,
enrolled for ratification
Senate20020521Read third time, returned to House
with amendment
------20020520Scrivener's error corrected
Senate20020516Amended, read second time,
notice of general amendments
Senate20020509Committee report: Favorable06 SF
Senate20020416Introduced, read first time,06 SF
referred to Committee
------20020415Scrivener's error corrected
House20020412Read third time, sent to Senate
House20020411Unanimous consent for third
reading on the next Legislative day
House20020411Amended, read second time
House20020410Debate adjourned until
Thursday, 20020411
House20020410Amended, debate interrupted
House20020403Co-Sponsor added (Rule 5.2) by Rep.Rodgers
House20020403Committee report: Favorable with30 HWM
amendment
House20010329Introduced, read first time,30 HWM
referred to Committee
Versions of This Bill
Revised on 20020403
Revised on 20020410
Revised on 20020411
Revised on 20020415
Revised on 20020509
Revised on 20020516
Revised on 20020520
TXT:
(A312, R410, H3851)
AN ACT TO AMEND SECTION 61530, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO REVENUE GENERATED BY THE LOCAL ACCOMMODATIONS TAX, SO AS TO ALSO REQUIRE ITS USE FOR OTHER TOURISMRELATED LANDS AND WATER ACCESS; TO AMEND SECTION 645, AS AMENDED, RELATING TO DEFINITIONS FOR PURPOSES OF ALLOCATION OF THE LOCAL ACCOMMODATIONS TAX, SO AS TO DELETE A REFERENCE TO THE STATE TAX OVERSIGHT COMMITTEE AND TO DELETE THE DEFINITION FOR “TOURIST”; AND TO AMEND SECTION 6425, RELATING TO ADVISORY COMMITTEES TO RECOMMEND EXPENDITURE OF ACCOMMODATIONS TAX REVENUE, SO AS TO REQUIRE APPOINTMENT OF THE COMMITTEE BY A MUNICIPALITY OR COUNTY RECEIVING MORE THAN FIFTY THOUSAND DOLLARS, INSTEAD OF TWENTYFIVE THOUSAND DOLLARS.
Be it enacted by the General Assembly of the State of South Carolina:
Use of revenue from local accommodations tax
SECTION1.Section 61530(A) of the 1976 Code, as last amended by Act 93 of 1999, is further amended to read:
“(A)The revenue generated by the local accommodations tax must be used exclusively for the following purposes:
(1)tourismrelated buildings including, but not limited to, civic centers, coliseums, and aquariums;
(2)tourismrelated cultural, recreational, or historic facilities;
(3)beach access, renourishment, or other tourismrelated lands and water access;
(4)highways, roads, streets, and bridges providing access to tourist destinations;
(5)advertisements and promotions related to tourism development; or
(6)water and sewer infrastructure to serve tourismrelated demand.”
Definitions
SECTION2. Section 645 of the 1976 Code, as last amended by Act 74 of 2001, is further amended to read:
“Section 645.As used in this chapter:
(1)‘County area’ means a county and municipalities within the geographical boundaries of the county.
(2)‘Cultural’, as it applies to members of advisory committees in Section 6425, means persons actively involved and familiar with the cultural community of the area including, but not limited to, the arts, historical preservation, museums, and festivals.
(3)‘Hospitality’, as it applies to members of the committees in item (2), means persons directly involved in the service segment of the travel and tourism industry including, but not limited to, businesses that primarily serve visitors such as lodging facilities, restaurants, attractions, recreational amenities, transportation facilities and services, and travel information and promotion entities.
(4)‘Travel’ and ‘tourism’ mean the action and activities of people taking trips outside their home communities for any purpose, except daily commuting to and from work.”
Advisory committee
SECTION3. Section 6425(A) of the 1976 Code, as added by Act 147 of 1991, is amended to read:
“(A)A municipality or county receiving more than fifty thousand dollars in revenue from the accommodations tax in county areas collecting more than fifty thousand dollars shall appoint an advisory committee to make recommendations on the expenditure of revenue generated from the accommodations tax. The advisory committee consists of seven members with a majority being selected from the hospitality industry of the municipality or county receiving the revenue. At least two of the hospitality industry members must be from the lodging industry where applicable. One member shall represent the cultural organizations of the municipality or county receiving the revenue. For county advisory committees, members shall represent the geographic area where the majority of the revenue is derived. However, if a county which receives more in distributions of accommodations taxes than it collects in accommodations taxes, the membership of its advisory committee must be representative of all areas of the county with a majority of the membership coming from no one area.”
Time effective
SECTION4.This act takes effect upon approval by the Governor.
Ratified the 30th day of May, 2002.
Approved the 5th day of June, 2002.
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