reglab/housing_qa huggingface dataset:
SC Code § 6-1-530 (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 6-1-530. Use of revenue from local accommodations tax.

 (A) The revenue generated by the local accommodations tax must be used exclusively for the following purposes:  (1) tourism-related buildings including, but not limited to, civic centers, coliseums, and aquariums;  (2) tourism-related cultural, recreational, or historic facilities;  (3) beach access, renourishment, or other tourism-related 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 tourism-related demand.  (B)(1) In a county in which at least nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, the revenues of the local accommodations tax authorized in this article may also be used for the operation and maintenance of those items provided in (A)(1) through (6) including police, fire protection, emergency medical services, and emergency-preparedness operations directly attendant to those facilities.  (2) In a county in which less than nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, an amount not to exceed fifty percent of the revenue in the preceding fiscal year of the local accommodations tax authorized pursuant to this article may be used for the additional purposes provided in item (1) of this subsection.  HISTORY: 1997 Act No. 138, Section 8; 1999 Act No. 93, Section 13; 2002 Act No. 312, Section 1; 2006 Act No. 314, Section 1, eff June 1, 2006; 2010 Act No. 290, Section 35, eff January 1, 2011.  Effect of Amendment  The 2006 amendment, in subsection (B), designated subparagraph (1) and added subparagraph (2).  The 2010 amendment, in paragraph (B)(2), substituted "fifty" for "twenty".
SC Code § 6-1-540 (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 6-1-540. Cumulative rate of local accommodations tax.

 The cumulative rate of county and municipal local accommodations taxes for any portion of the county area may not exceed three percent, unless the cumulative total of such taxes were in excess of three percent prior to December 31, 1996, in which case the cumulative rate may not exceed the rate that was imposed as of December 31, 1996.  HISTORY: 1997 Act No. 138, Section 8.
SC Code § 6-1-550 (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 6-1-550. Local accommodations tax revenue upon annexation.

 In an area of the county where the county has imposed a local accommodations tax that is annexed by a municipality, the municipality must receive only that portion of the revenue generated in excess of the county local accommodations tax revenue for the previous twelve months in the area annexed.  HISTORY: 1997 Act No. 138, Section 8.
SC Code § 6-1-560 (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 6-1-560. Real estate agents required to report when rental property listing dropped.

 Real estate agents, brokers, corporations, or listing services required to remit taxes under this section must notify the appropriate local governmental entity or entities if rental property, previously listed by them, is dropped from their listings.  HISTORY: 1997 Act No. 138, Section 8.
SC Code § 6-1-570 (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 6-1-570. Remitting tax to local governing body; frequency determined by estimated average amounts.

 The tax provided for in this article must be remitted to the local governing body on a monthly basis when the estimated amount of average tax is more than fifty dollars a month, on a quarterly basis when the estimated amount of average tax is twenty-five dollars to fifty dollars a month, and on an annual basis when the estimated amount of average tax is less than twenty-five dollars a month.  HISTORY: 1998 Act No. 419, Part II, Section 63A.
SC Code § 6-1-610 (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 6-1-610. Short title.

 This article may be cited as the "Beach Preservation Act".  HISTORY: 2014 Act No. 188 (S.503), Section 1, eff June 2, 2014.
SC Code § 6-1-620 (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 6-1-620. Definitions.

 As used in this article:  (1) "Beach preservation fee" means a fee imposed on the gross proceeds derived from the rental or charges for accommodations furnished to transients for consideration within the jurisdiction of the governing body which are subject to the tax imposed pursuant to Section 12-36-920(A).  (2) "Governing body" means the governing body of a qualified coastal municipality.  (3) "Qualified coastal municipality" means a municipality bordering on the Atlantic Ocean that has a public beach within its corporate limits and which imposes a local accommodations tax pursuant to Section 6-1-520 that does not exceed one and one-half percent pursuant to the limitations imposed pursuant to Section 6-1-540.  HISTORY: 2014 Act No. 188 (S.503), Section 1, eff June 2, 2014.
SC Code § 6-1-630 (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 6-1-630. Beach preservation fee; referendum.

 (A) The governing body of a qualified coastal municipality by ordinance, subject to a referendum, may impose a beach preservation fee not to exceed one percent.  (B) Upon the adoption of an ordinance calling for a referendum, the county election commission shall conduct a referendum at the time specified in the ordinance on the question of implementing a one percent beach preservation fee. The state election laws apply to the referendum, mutatis mutandis. The county election commission shall publish the results of the referendum to certify them to the governing body. The beach preservation fee must not be imposed unless a majority of the qualified electors residing in the municipality voting in the referendum vote in favor of the referendum.  (C)(1) The ballot must read substantially as follows:  "Must an additional one percent beach preservation fee be added to the accommodations tax for the purpose of nourishment, renourishment, maintenance, erosion mitigation, and monitoring of beaches, dune restoration and maintenance, including planting of grass, sea oats, or other vegetation useful in preserving the dune system, and maintenance of public beach accesses within the corporate limits of _____.  Yes ___  No ___  (2) If the question is not approved at the initial referendum, the governing body may, by an ordinance meeting the requirements of this section, call for another referendum on the question. However, following the initial referendum, a referendum for this purpose must not be held more often than once in a twenty-four month period on the Tuesday following the first Monday in November in even-numbered years.  (3) Once a week for the four weeks immediately preceding the referendum, the governing body of the municipality shall publish notice in a newspaper of general circulation within the jurisdiction a description of and the specific uses for the beach preservation fee. The governing body also must publish notice on its website in the same manner.  (D) The fee authorized by this article is in addition to all other local accommodations taxes imposed pursuant to Section 6-1-520 and must not be deemed cumulative with the local accommodations tax or fee rate for the purposes of Section 6-1-540.  (E) All proceeds from the beach preservation fee must be kept in a separate fund segregated from the governing body's general fund. All interest generated by the beach preservation fee fund must be credited to the beach preservation fee fund.  HISTORY: 2014 Act No. 188 (S.503), Section 1, eff June 2, 2014.
SC Code § 6-1-640 (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 6-1-640. Use of revenue generated by beach preservation fee.

 The revenue generated by the beach preservation fee must be used exclusively for the following purposes:  (1) nourishment, renourishment, maintenance, erosion mitigation, and monitoring of the beaches within the corporate limits of the qualified coastal municipality;  (2) dune restoration and maintenance, including planting of grass, sea oats, or other vegetation useful in preserving the dune system within the corporate limits of the qualified coastal municipality; and  (3) maintenance of public beach accesses within the corporate limits of the qualified coastal municipality.  HISTORY: 2014 Act No. 188 (S.503), Section 1, eff June 2, 2014.
SC Code § 6-1-650 (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 6-1-650. Notice of dropped rental property.

 Real estate agents, brokers, corporations, or listing services required to remit fees under this section must notify the appropriate governing body if rental property, previously listed by them, is dropped from their listings.  HISTORY: 2014 Act No. 188 (S.503), Section 1, eff June 2, 2014.
SC Code § 6-1-660 (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 6-1-660. Fees remitted to local governing body.

 The fee provided for pursuant to this article must be remitted to the local governing body on a monthly basis when the estimated amount of the average of the total of the tax imposed pursuant to Article 5 of this chapter and this article is more than fifty dollars a month, on a quarterly basis when the estimated amount of such average is twenty-five dollars to fifty dollars a month, and on an annual basis when the estimated amount of such average is less than twenty-five dollars a month.  HISTORY: 2014 Act No. 188 (S.503), Section 1, eff June 2, 2014.
SC Code § 6-1-700 (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 6-1-700. Short title.

 This article may be cited as the "Local Hospitality Tax Act".  HISTORY: 1997 Act No. 138, Section 9.
SC Code § 6-1-710 (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 6-1-710. Definitions.

 As used in the article:  (1) "Local governing body" means the governing body of a county or municipality.  (2) "Local hospitality tax" is a tax on the sales of prepared meals and beverages sold in establishments or sales of prepared meals and beverages sold in establishments licensed for on-premises consumption of alcoholic beverages, beer, or wine.  (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 9.
SC Code § 6-1-720 (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 6-1-720. Imposition of local hospitality tax.

 (A) A local governing body may impose, by ordinance, a local hospitality tax not to exceed two percent of the charges for food and beverages. However, an ordinance imposing the local hospitality tax must be adopted by a positive majority vote. The governing body of a county may not impose a local hospitality tax in excess of one percent within the boundaries of a municipality without the consent, by resolution, of the appropriate municipal governing body.  (B) All proceeds from a local hospitality tax must be kept in a separate fund segregated from the imposing entity's general fund. All interest generated by the local hospitality tax fund must be credited to the local hospitality tax fund.  HISTORY: 1997 Act No. 138, Section 9.
SC Code § 6-1-740 (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 6-1-740. Cumulative rate of local hospitality tax.

 The cumulative rate of county and municipal hospitality taxes for any portion of the county area may not exceed two percent, unless the cumulative total of such taxes was in excess of two percent or were authorized to be in excess of two percent prior to December 31, 1996, in which case the cumulative rate may not exceed the rate that was imposed or adopted as of December 31, 1996.  HISTORY: 1997 Act No. 138, Section 9.
SC Code § 6-1-750 (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 6-1-750. Local hospitality tax revenue upon annexation.

 In an area of the county where the county has imposed a local hospitality tax that is annexed by a municipality, the municipality must receive only that portion of the revenue generated in excess of the county local hospitality tax revenue for the previous twelve months in the area annexed.  HISTORY: 1997 Act No. 138, Section 9.
SC Code § 6-1-760 (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 6-1-760. Ordinances prior to March 15, 1997; calculation; revenue.

 (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.
SC Code § 6-1-770 (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 6-1-770. Remitting tax to local governing body; frequency determined by estimated average amounts.

 The tax provided for in this article must be remitted to the local governing body on a monthly basis when the estimated amount of average tax is more than fifty dollars a month, on a quarterly basis when the estimated amount of average tax is twenty-five dollars to fifty dollars a month, and on an annual basis when the estimated amount of average tax is less than twenty-five dollars a month.  HISTORY: 1998 Act No. 419, Part II, Section 63B.
SC Code § 6-1-810 (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 6-1-810. Short title; findings.

 (A) This article may be cited as the "Fairness in Lodging Act".  (B) The General Assembly finds that:  (1) providing lodging accommodations for tourists is a major business in this State;  (2) there are instances where individuals who rent residential accommodations to tourists are failing to collect and remit the local accommodations tax imposed pursuant to Article 5 of this chapter and the state sales tax on accommodations imposed pursuant to Section 12-36-920;  (3) those who fail to collect and remit local and state taxes on providing accommodations to transients are competing unfairly against those who dutifully meet these legal obligations;  (4) by the enactment of the Fairness in Lodging Act, municipalities and counties are provided the option to exercise additional enforcement authority with respect to these taxes and to engage in active cooperation with the South Carolina Department of Revenue in data sharing, to provide comprehensive enforcement of the applicable accommodations tax laws so as to promote a more equal competitive playing field for those engaged in this State in the business of renting accommodations to tourists.  HISTORY: 2014 Act No. 261 (S.985), Section 1, eff June 9, 2014.
SC Code § 6-1-815 (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 6-1-815. Implementation of article by municipality or county.

 (A) The governing body of a municipality or county by ordinance may implement the provisions of this article if it imposes the local accommodations tax provided pursuant to Article 5 of this title. This article applies in the applicable jurisdiction when a certified copy of the implementation ordinance is provided to the Director of the South Carolina Department of Revenue.  (B) The provisions of this article do not apply to any residential real property lawfully assessed for property tax purposes pursuant to Section 12-43-220(c) when all rental income on the property is not included in gross income for federal income tax purposes pursuant to Internal Revenue Code Section 280A(g).  HISTORY: 2014 Act No. 261 (S.985), Section 1, eff June 9, 2014.
SC Code § 6-1-820 (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 6-1-820. Sharing of data between implementing jurisdictions and Department of Revenue; notices in annual property tax notices; civil penalties.

 (A) When the provisions of this article apply in an implementing jurisdiction, the South Carolina Department of Revenue, and the implementing jurisdiction using returns and copies of returns and other documents filed with or otherwise available to them shall share data helpful to both the department and the implementing jurisdiction in determining possible instances of noncompliance.  (B) Implementing jurisdictions shall include or cause to be included notices in annual property tax notices for parcels of residential real property assessed for property tax purposes pursuant to Section 12-43-220(e) as the implementing jurisdiction determines appropriate. These notices must provide details of local accommodations tax and state sales tax on accommodations required to be paid by persons renting residential real property to tourists in the implementing jurisdiction and the intention of the implementing jurisdiction vigorously to enforce these requirements. Details must include specific information on obtaining additional information with respect to these requirements and the names, addresses, and telephone numbers of officials of implementing jurisdictions that are able to answer questions, provide forms, and assist in compliance. Counties must be reimbursed by implementing municipalities for extra expenses incurred by a county in providing these notices.  (C) In addition to other penalties and interest imposed by the ordinance of an implementing jurisdiction for failure to comply with local accommodations tax requirements imposed pursuant to Article 5 of this chapter required of owners in the business of renting residential accommodations to tourists, the jurisdiction may impose, with respect to a single rental property, a one-time civil penalty for noncompliance for failure to collect and remit local accommodations tax of not less than five hundred dollars nor more than two thousand dollars for each seven days the property was rented. This additional penalty may not be imposed unless the owner has received the notice provided pursuant to subsection (B). For purposes of enforcement and collection, this penalty is deemed property tax on the rental property.  HISTORY: 2014 Act No. 261 (S.985), Section 1, eff June 9, 2014.
SC Code § 6-1-825 (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 6-1-825. Identification of "rent by owner" websites; requests to post statement on websites regarding licensing, fees, and taxes.

 The South Carolina Department of Revenue shall identify websites containing "rent by owner" vacation rental opportunities and request them to post a statement on the website that the owner of South Carolina rental properties is required to be licensed and to collect applicable local and state fees and taxes.  HISTORY: 2014 Act No. 261 (S.985), Section 1, eff June 9, 2014.
SC Code § 6-1-910 (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 6-1-910. Short title.

 This article may be cited as the "South Carolina Development Impact Fee Act".  HISTORY: 1999 Act No. 118, Section 1.