reglab/housing_qa huggingface dataset:
SC Code § 6-1-70 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-70. Prohibition on real estate transfer fees; exceptions.

 (A) Except as provided in subsection (B), the governing body of each county, municipality, school district, or special purpose district may not impose any fee or tax of any nature or description on the transfer of real property unless the General Assembly has expressly authorized by general law the imposition of the fee or tax.  (B) A municipality that originally enacted a real estate transfer fee prior to January 1, 1991 may impose and collect a real estate transfer fee, by ordinance, regardless of whether imposition of the fee was discontinued for a period after January 1, 1991.  HISTORY: 1994 Act No. 497, Part II, Section 132A7; 1997 Act No. 155, Part II, Sections 71A, 72A.
SC Code § 6-1-75 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-75. Allocation of aid to counties based on population of annexed areas.

 Where a portion of one county is annexed to another county, the total amount allocated by the General Assembly under Aid to Subdivisions to the two counties must not exceed the total which would be allocated to the two counties separately. However, the population of the annexed areas must be taken into consideration in determining the proportionate share of the total allocation due to each county.  HISTORY: 1995 Act No. 145, Part II, Section 40.
SC Code § 6-1-80 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-80. Budget adoption.

 (A) A county, municipality, special purpose or public service district, and a school district shall provide notice to the public by advertising the public hearing before the adoption of its budget for the next fiscal year in at least one South Carolina newspaper of general circulation in the area. This notice must be given not less than fifteen days in advance of the public hearing and must be a minimum of two columns wide with a bold headline.  (B) The notice must include the following:  (1) the governing entity's name;  (2) the time, date, and location of the public hearing on the budget;  (3) the total revenues and expenditures from the current operating fiscal year's budget of the governing entity;  (4) the proposed total projected revenue and operating expenditures for the next fiscal year as estimated in next year's budget for the governing entity;  (5) the proposed or estimated percentage change in estimated operating budgets between the current fiscal year and the proposed budget;  (6) the millage for the current fiscal year; and  (7) the estimated millage in dollars as necessary for the next fiscal year's proposed budget.  (C) This notice is given in lieu of the requirements of Section 4-9-130.  HISTORY: 1995 Act No. 146, Section 9A.
SC Code § 6-1-85 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-85. Monitor, review of tax burden borne by certain classes of property; determination and estimation of tax incidence; publication of reports.

 (A) The Revenue and Fiscal Affairs Office, shall monitor and review the tax burden borne by the classes of property listed in Article X, Section 1 of the State Constitution. To determine the tax burden of each class of property, the Office of Research and Statistics may use a ratio that compares total property taxes paid by the property class divided by the total fair market value of the property class. The Department of Revenue shall provide to the Office of Research and Statistics the information on assessed values and fair market values of properties as collected in accordance with Section 59-20-20(3).  (B) The Revenue and Fiscal Affairs Office, shall develop a methodology to determine and estimate tax incidence. A tax incidence statement, prepared by the Office of Research and Statistics, must be attached to any bill or resolution that has the potential to cause a shift in tax incidence. The tax incidence refers to the ultimate payer of a tax.  (C) The Revenue and Fiscal Affairs Office, may consult with outside experts with respect to fulfilling the requirements of subsections (A) and (B) of this section.  (D) Reports of the Revenue and Fiscal Affairs Office required under this section must be published and reported to the Governor, the members of the State Fiscal Accountability Authority, the members of the General Assembly and made available to the public.  HISTORY: 1997 Act No. 138, Section 6.  Code Commissioner's Note  At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, Section 5(D)(1).  Pursuant to the directive to the Code Commissioner in 2018 Act No. 246, Section 10, "Revenue and Fiscal Affairs Office" was substituted for all references to "Office of Research and Statistics of the Revenue and Fiscal Affairs Office".
SC Code § 6-1-90 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-90. Authorization of gifts to certain volunteer service personnel.

 (A) Notwithstanding another provision of law, the governing body of a local government may authorize the distribution of a gratuitous year-end or holiday monetary or other type of gift to the following categories of volunteer service personnel:  (1) reserve law enforcement officers;  (2) volunteer firefighters; or  (3) volunteer emergency medical service personnel.  (B) If the governing body of a local government elects to authorize the distribution of a gratuitous year-end or holiday monetary or other type of gift, it shall ensure all personnel in that respective category bequeathed pursuant to this section are treated equally.  HISTORY: 2013 Act No. 76, Section 2, eff June 13, 2013.  Editor's Note  2013 Act No. 76, Section 1, provides as follows:  "SECTION 1. This act shall be known as the 'Volunteer Service Personnel Appreciation Act'."
SC Code § 6-1-110 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-110. Moratorium prohibited; notification requirement.

 No municipality or county may adopt an ordinance which imposes a moratorium on a construction project for which a permit has been granted without giving a two-week notice in a newspaper of general circulation in the county in which the project is located. No moratorium may be imposed without at least two readings which are a week apart.  HISTORY: 1996 Act No. 357, Section 1.
SC Code § 6-1-120 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-120. Confidentiality of county or municipal taxpayer information.

 (A) Except in accordance with a proper judicial order or as otherwise provided by the Freedom of Information Act, it is unlawful for an officer or employee of a county or municipality, or the agent of such an officer or employee to divulge or make known in any manner the financial information, or other information indicative of units of goods or services sold, provided by a taxpayer included in a report, tax return, or application required to be filed by the taxpayer with that county or municipality pursuant to a county or municipal ordinance imposing a:  (1) tax authorized under Article 5 or Article 7;  (2) business license tax authorized under Section 4-9-30(12) or Section 5-7-30;  (3) fee the measure of which is:  (a) gross proceeds of sales of goods or services; or  (b) paid admissions to a place of amusement.  (B) Nothing in this section prohibits the:  (1) publication of statistics classified to prevent the identification of particular reports, returns, or applications and the information on them;  (2) inspection of reports, returns, or applications and the information included on them by an officer or employee of the county or municipality, or an agent retained by an officer or employee, in connection with audits of the taxpayer, appeals by the taxpayer, and collection efforts in connection with the tax or fee which is the subject of the return, report, or application;  (3) sharing of data between public officials or employees in the performance of their duties, including the specific sharing of data as provided in Article 8 of this chapter, the Fairness in Lodging Act.  (C) A person who knowingly violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than one thousand dollars or imprisoned not more than one year, or both. In addition, if the person convicted is an officer or employee of the county or municipality, the offender must be dismissed from the office or position held and is disqualified from holding a public office in this State for five years following the conviction.  HISTORY: 1999 Act No. 111, Section 1; 2000 Act No. 269, Section 1; 2014 Act No. 261 (S.985), Section 2, eff June 9, 2014.  Effect of Amendment  2014 Act No. 261, Section 2, in subsection (B)(3), inserted the reference to the Fairness in Lodging Act.
SC Code § 6-1-130 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-130. Political subdivisions; scope of authority to set minimum wage rates.

 (A) For purposes of this section "political subdivision" includes, but is not limited to a municipality, county, school district, special purpose district, or public service district.  (B) A political subdivision of this State may not establish, mandate, or otherwise require a minimum wage rate that exceeds the federal minimum wage rate set forth in Section 6 of the Fair Labor Standards Act of 1938, 29 U.S.C. 206. Also, a political subdivision of this State may not establish, mandate, or otherwise require a minimum wage rate related to employee wages that are exempt under 29 U.S.C. 201 et seq., the Fair Labor Standards Act of 1938.  (C) This section does not limit the authority of political subdivisions to establish wage rates in contracts to which they are a party.  (D) For purposes of this section, "wage" has the same meaning set forth in Section 3(m) of the Fair Labor Standards Act of 1938, 29 U.S.C. 203(m).  HISTORY: 2002 Act No. 243, Section 1.
SC Code § 6-1-140 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-140. Advisory referenda regarding activities of local or regional hospitals.

 Notwithstanding any other provision of law, for political subdivisions of this State that were created to operate hospitals on a local or regional basis, which receive Medicaid funds to directly provide health care services, and whose governing body is not a county board, committee, or commission within the meaning of Section 4-9-170, the ability to call for or conduct advisory referenda regarding their activities shall rest solely with the governing board of the political subdivision or a governmental body which appoints the board, including a county legislative delegation.  HISTORY: 2004 Act No. 272, Section 1, eff July 16, 2004.
SC Code § 6-1-180 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-180. Conditions under which special purpose districts may transfer works of art.

 (A) Notwithstanding another provision of law, a special purpose district that has acquired a work of art by gift, bequest, purchase, or other means, may transfer ownership of the object:  (1) to a nonprofit corporation organized for the purpose of displaying works of art for the public; and  (2) for the consideration and upon the terms the governing body of the special purpose district, in its discretion, finds to be sufficient and appropriate.  (B) A transfer of a work of art by a special purpose district to a nonprofit corporation pursuant to this section must be documented by written agreement in which the nonprofit corporation must covenant that money proceeds, if any, which arise from its subsequent transfer of a work of art must be held by the nonprofit corporation and expended solely in furtherance of its purpose of displaying works of art for the public.  HISTORY: 2018 Act No. 202 (S.928), Section 1, eff May 18, 2018.
SC Code § 6-1-300 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-300. Definitions.

 As used in the article:  (1) "Consumer price index" means the consumer price index for all-urban consumers published by the U.S. Department of Labor. In the event of a revision of the consumer price index, the index that is most consistent with the consumer price index for all-urban consumers as calculated in 1996 must be used.  (2) "Intergovernmental transfer of funding responsibility" means an act, resolution, court order, administrative order, or other action by a higher level of government that requires a lower level of government to use its own funds, personnel, facilities, or equipment.  (3) "Local governing body" means the governing body of a county, municipality, or special purpose district. As used in Section 6-1-320 only, local governing body also refers to the body authorized by law to levy school taxes.  (4) "New tax" is a tax that the local governing body had not enacted as of December 31, 1996.  (5) "Positive majority" means a vote for adoption by the majority of the members of the entire governing body, whether present or not. However, if there is a vacancy in the membership of the governing body, a positive majority vote of the entire governing body as constituted on the date of the final vote on the imposition is required.  (6) "Service or user fee" means a charge required to be paid in return for a particular government service or program made available to the payer that benefits the payer in some manner different from the members of the general public not paying the fee. "Service or user fee" also includes "uniform service charges".  (7) "Specifically authorized by the General Assembly" means an express grant of power:  (a) in a prior act;  (b) by this act; or  (c) in a future act.  HISTORY: 1997 Act No. 138, Section 7.
SC Code § 6-1-310 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-310. Prohibition on imposition of new local taxes.

 A local governing body may not impose a new tax after December 31, 1996, unless specifically authorized by the General Assembly.  HISTORY: 1997 Act No. 138, Section 7.
SC Code § 6-1-315 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-315. Limitation on imposition or increase of business license and real estate professional and auctioneer fees.

 (A) By ordinance adopted by a positive majority vote, a local governing body may impose a business license tax or increase the rate of a business license tax, authorized by Sections 4-9-30(12) and 5-7-30.  (B)(1) Notwithstanding any other provision of law, the governing body of a county or municipality may not impose a license, occupation, or professional tax or fee upon real estate licensees, except upon the broker-in-charge at the place where the real estate licensee shall maintain a principal or branch office. The license, occupation, or professional tax or fee shall permit the broker-in-charge and the broker's affiliated associate brokers, salespersons, and property managers to engage in all of the brokerage activities described in Chapter 57 of Title 40 without further licensing or taxing, other than the state licenses issued pursuant to Chapter 57 of Title 40 or pursuant to other provisions of law. No license, occupation, or professional tax or fee shall be required of the affiliated associate brokers, salespersons, or property managers of a broker-in-charge for such gross receipts upon which a license, occupation, or professional tax or fee has already been paid.  (2) Brokered transactions of real property in counties or municipalities other than those in which the broker-in-charge maintains a principal or branch office create a nexus for imposition of a license, occupation, or professional tax or fee only with respect to gross receipts derived from transactions of property located in that county or municipality.  (3) Notwithstanding any other provision of law, the governing body of a county or municipality may not impose a license, occupation, or professional tax or fee upon the gross proceeds of an auctioneer licensed under Chapter 6 of Title 40 for the first three auctions conducted by the auctioneer in the county or municipality, unless the auctioneer maintains a principal or branch office in the county or municipality.  HISTORY: 1997 Act No. 138, Section 7; 2008 Act No. 412, Section 1, eff June 25, 2008.  Effect of Amendment  The 2008 amendment designated subsection (A) and added subsection (B) relating to real estate professionals and auctioneers.
SC Code § 6-1-330 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-330. Local fee imposition limitations.

 (A) A local governing body, by ordinance approved by a positive majority, is authorized to charge and collect a service or user fee. A local governing body must provide public notice of any new service or user fee being considered and the governing body is required to hold a public hearing on any proposed new service or user fee prior to final adoption of any new service or user fee. Public comment must be received by the governing body prior to the final reading of the ordinance to adopt a new service or user fee. A fee adopted or imposed by a local governing body prior to December 31, 1996, remains in force and effect until repealed by the enacting local governing body, notwithstanding the provisions of this section.  (B) The revenue derived from a service or user fee imposed to finance the provision of public services must be used to pay costs related to the provision of the service or program for which the fee was paid. If the revenue generated by a fee is five percent or more of the imposing entity's prior fiscal year's total budget, the proceeds of the fee must be kept in a separate and segregated fund from the general fund of the imposing governmental entity.  (C) If a governmental entity proposes to adopt a service or user fee to fund a service that was previously funded by property tax revenue, the notice required pursuant to Section 6-1-80 must include that fact in the text of the published notice.  (D) The governing body of a county may not impose a fee on agricultural lands, forestlands, or undeveloped lands for a stormwater, sediment, or erosion control program unless Chapter 14, Title 48 allows for the imposition of this fee on these lands; provided, that any county which imposes such a fee on these lands on the effective date of this subsection may continue to impose that fee under its same terms, conditions, and amounts.  HISTORY: 1997 Act No. 138, Section 7; 2009 Act No. 75, Section 2, eff June 16, 2009.  Effect of Amendment  The 2009 amendment added subsection (D) relating to imposition of stormwater, sediment, or erosion control fees on agricultural, forest, or undeveloped lands.
SC Code § 6-1-500 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-500. Short title.

 This article may be cited as the "Local Accommodations Tax Act".  HISTORY: 1997 Act No. 138, Section 8.
SC Code § 6-1-510 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-510. Definitions.

 As used in this article:  (1) "Local accommodations tax" means a tax on the gross proceeds derived from the rental or charges for accommodations furnished to transients as provided in Section 12-36-920(A) and which is imposed on every person engaged or continuing within the jurisdiction of the imposing local governmental body in the business of furnishing accommodations to transients for consideration.  (2) "Local governing body" means the governing body of a county or municipality.  (3) "Positive majority" means a vote for adoption by the majority of the members of the entire governing body, whether present or not. However, if there is a vacancy in the membership of the governing body, a positive majority vote of the entire governing body as constituted on the date of the final vote on the imposition is required.  HISTORY: 1997 Act No. 138, Section 8.
SC Code § 6-1-520 (2021)
2021 South Carolina Code of Laws|Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions|Chapter 1 - General Provisions|Section 6-1-520. Imposition of local accommodations tax.

 (A) A local governing body may impose, by ordinance, a local accommodations tax, not to exceed three percent. However, an ordinance imposing the local accommodations tax must be adopted by a positive majority vote. The governing body of a county may not impose a local accommodations tax in excess of one and one-half percent within the boundaries of a municipality without the consent, by resolution, of the appropriate municipal governing body.  (B) All proceeds from a local accommodations tax must be kept in a separate fund segregated from the imposing entity's general fund. All interest generated by the local accommodations tax fund must be credited to the local accommodations tax fund.  HISTORY: 1997 Act No. 138, Section 8.