reglab/statecodes huggingface dataset:
2023 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.
2023 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.
(4) "Workforce housing" means residential housing for rent or sale that is reasonably and appropriately priced for rent or sale to a person or family whose income falls within thirty percent and one hundred twenty percent of the median income for the local area, with adjustments for household size, according to the latest figures available from the United States Department of Housing and Urban Development (HUD).
HISTORY: 1997 Act No. 138, Section 8; 2023 Act No. 57 (S.284), Section 6, eff May 19, 2023.
Effect of Amendment
2023 Act No. 57, Section 6, added (4), relating to the definition of "Workforce housing".
2023 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.
2023 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;
(6) water and sewer infrastructure to serve tourism-related demand; or
(7) development of workforce housing, which must include programs to promote home ownership. However, a county or municipality may not expend or dedicate more than fifteen percent of its annual local accommodations tax revenue for the purposes set forth in this item. The provisions of this item are no longer effective after December 31, 2030.
(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; 2023 Act No. 57 (S.284), Section 1, eff May 19, 2023.
Editor's Note
2023 Act No. 57, Section 9, provides as follows:
"SECTION 9. Before the beginning of the 2030 Legislative Session, the Director of the Department of Parks, Recreation and Tourism, in consultation with the Secretary of Commerce and the Commissioner of Agriculture, shall issue a report to the General Assembly detailing the effects on tourism and workforce housing resulting from the codified provisions of this act."
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".
2023 Act No. 57, Section 1, in (A), inserted (7) and made nonsubstantive changes.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 South Carolina Code of Laws › Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions › Chapter 1 - General Provisions › Section 6-1-930. 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.
2023 South Carolina Code of Laws › Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions › Chapter 1 - General Provisions › Section 6-1-940. Amount of impact fee.

A governmental entity imposing an impact fee must provide in the impact fee ordinance the amount of impact fee due for each unit of development in a project for which an individual building permit or certificate of occupancy is issued. The governmental entity is bound by the amount of impact fee specified in the ordinance and may not charge higher or additional impact fees for the same purpose unless the number of service units increases or the scope of the development changes and the amount of additional impact fees is limited to the amount attributable to the additional service units or change in scope of the development. The impact fee ordinance must:
(1) include an explanation of the calculation of the impact fee, including an explanation of the factors considered pursuant to this article;
(2) specify the system improvements for which the impact fee is intended to be used;
(3) inform the developer that he may pay a project's proportionate share of system improvement costs by payment of impact fees according to the fee schedule as full and complete payment of the developer's proportionate share of system improvements costs;
(4) inform the fee payor that:
(a) he may negotiate and contract for facilities or services with the governmental entity in lieu of the development impact fee as defined in Section 6-1-1050;
(b) he has the right of appeal, as provided in Section 6-1-1030;
(c) the impact fee must be paid no earlier than the time of issuance of the building permit or issuance of a development permit if no building permit is required.
HISTORY: 1999 Act No. 118, Section 1.
2023 South Carolina Code of Laws › Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions › Chapter 1 - General Provisions › Section 6-1-950. Procedure for adoption of ordinance imposing impact fees.

(A) The governing body of a governmental entity begins the process for adoption of an ordinance imposing an impact fee by enacting a resolution directing the local planning commission to conduct the studies and to recommend an impact fee ordinance, developed in accordance with the requirements of this article. Under no circumstances may the governing body of a governmental entity impose an impact fee for any public facility which has been paid for entirely by the developer.
(B) Upon receipt of the resolution enacted pursuant to subsection (A), the local planning commission shall develop, within the time designated in the resolution, and make recommendations to the governmental entity for a capital improvements plan and impact fees by service unit. The local planning commission shall prepare and adopt its recommendations in the same manner and using the same procedures as those used for developing recommendations for a comprehensive plan as provided in Article 3, Chapter 29, Title 6, except as otherwise provided in this article. The commission shall review and update the capital improvements plan and impact fees in the same manner and on the same review cycle as the governmental entity's comprehensive plan or elements of it.
HISTORY: 1999 Act No. 118, Section 1.
2023 South Carolina Code of Laws › Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions › Chapter 1 - General Provisions › Section 6-1-970. Exemptions from impact fees.

The following structures or activities are exempt from impact fees:
(1) rebuilding the same amount of floor space of a structure that was destroyed by fire or other catastrophe;
(2) remodeling or repairing a structure that does not result in an increase in the number of service units;
(3) replacing a residential unit, including a manufactured home, with another residential unit on the same lot, if the number of service units does not increase;
(4) placing a construction trailer or office on a lot during the period of construction on the lot;
(5) constructing an addition on a residential structure which does not increase the number of service units;
(6) adding uses that are typically accessory to residential uses, such as a tennis court or a clubhouse, unless it is demonstrated clearly that the use creates a significant impact on the system's capacity;
(7) all or part of a particular development project if:
(a) the project is determined to create affordable housing; and
(b) the exempt development's proportionate share of system improvements is funded through a revenue source other than development impact fees;
(8) constructing a new elementary, middle, or secondary school; and
(9) constructing a new volunteer fire department.
HISTORY: 1999 Act No. 118, Section 1; 2016 Act No. 229 (H.4416), Section 1, eff June 3, 2016.
Effect of Amendment
2016 Act No. 229, Section 1, added (8) and (9), relating to certain schools and volunteer fire departments.
2023 South Carolina Code of Laws › Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions › Chapter 1 - General Provisions › Section 6-1-980. Calculation of impact fees.

(A) The impact fee for each service unit may not exceed the amount determined by dividing the costs of the capital improvements by the total number of projected service units that potentially could use the capital improvement. If the number of new service units projected over a reasonable period of time is less than the total number of new service units shown by the approved land use assumptions at full development of the service area, the maximum impact fee for each service unit must be calculated by dividing the costs of the part of the capital improvements necessitated by and attributable to the projected new service units by the total projected new service units.
(B) An impact fee must be calculated in accordance with generally accepted accounting principles.
HISTORY: 1999 Act No. 118, Section 1.
2023 South Carolina Code of Laws › Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions › Chapter 1 - General Provisions › Section 6-1-990. Maximum impact fee; proportionate share of costs of improvements to serve new development.

(A) The impact fee imposed upon a fee payor may not exceed a proportionate share of the costs incurred by the governmental entity in providing system improvements to serve the new development. The proportionate share is the cost attributable to the development after the governmental entity reduces the amount to be imposed by the following factors:
(1) appropriate credit, offset, or contribution of money, dedication of land, or construction of system improvements; and
(2) all other sources of funding the system improvements including funds obtained from economic development incentives or grants secured which are not required to be repaid.
(B) In determining the proportionate share of the cost of system improvements to be paid, the governmental entity imposing the impact fee must consider the:
(1) cost of existing system improvements resulting from new development within the service area or areas;
(2) means by which existing system improvements have been financed;
(3) extent to which the new development contributes to the cost of system improvements;
(4) extent to which the new development is required to contribute to the cost of existing system improvements in the future;
(5) extent to which the new development is required to provide system improvements, without charge to other properties within the service area or areas;
(6) time and price differentials inherent in a fair comparison of fees paid at different times; and
(7) availability of other sources of funding system improvements including, but not limited to, user charges, general tax levies, intergovernmental transfers, and special taxation.
HISTORY: 1999 Act No. 118, Section 1.
2023 South Carolina Code of Laws › Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions › Chapter 1 - General Provisions › Section 6-1-1000. Fair compensation or reimbursement of developers for costs, dedication of land or oversize facilities.

A developer required to pay a development impact fee may not be required to pay more than his proportionate share of the costs of the project, including the payment of money or contribution or dedication of land, or to oversize his facilities for use of others outside of the project without fair compensation or reimbursement.
HISTORY: 1999 Act No. 118, Section 1.
2023 South Carolina Code of Laws › Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions › Chapter 1 - General Provisions › Section 6-1-1010. Accounting; expenditures.

(A) Revenues from all development impact fees must be maintained in one or more interest-bearing accounts. Accounting records must be maintained for each category of system improvements and the service area in which the fees are collected. Interest earned on development impact fees must be considered funds of the account on which it is earned, and must be subject to all restrictions placed on the use of impact fees pursuant to the provisions of this article.
(B) Expenditures of development impact fees must be made only for the category of system improvements and within or for the benefit of the service area for which the impact fee was imposed as shown by the capital improvements plan and as authorized in this article. Impact fees may not be used for:
(1) a purpose other than system improvement costs to create additional improvements to serve new growth;
(2) a category of system improvements other than that for which they were collected; or
(3) the benefit of service areas other than the area for which they were imposed.
HISTORY: 1999 Act No. 118, Section 1.
2023 South Carolina Code of Laws › Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions › Chapter 1 - General Provisions › Section 6-1-1020. Refunds of impact fees.

(A) An impact fee must be refunded to the owner of record of property on which a development impact fee has been paid if:
(1) the impact fees have not been expended within three years of the date they were scheduled to be expended on a first-in, first-out basis; or
(2) a building permit or permit for installation of a manufactured home is denied.
(B) When the right to a refund exists, the governmental entity shall send a refund to the owner of record within ninety days after it is determined by the entity that a refund is due.
(C) A refund must include the pro rata portion of interest earned while on deposit in the impact fee account.
(D) A person entitled to a refund has standing to sue for a refund pursuant to this article if there has not been a timely payment of a refund pursuant to subsection (B) of this section.
HISTORY: 1999 Act No. 118, Section 1.
2023 South Carolina Code of Laws › Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions › Chapter 1 - General Provisions › Section 6-1-1030. Appeals.

(A) A governmental entity which adopts a development impact fee ordinance shall provide for administrative appeals by the developer or fee payor.
(B) A fee payor may pay a development impact fee under protest. A fee payor making the payment is not estopped from exercising the right of appeal provided in this article, nor is the fee payor estopped from receiving a refund of an amount considered to have been illegally collected. Instead of making a payment of an impact fee under protest, a fee payor, at his option, may post a bond or submit an irrevocable letter of credit for the amount of impact fees due, pending the outcome of an appeal.
(C) A governmental entity which adopts a development impact fee ordinance shall provide for mediation by a qualified independent party, upon voluntary agreement by both the fee payor and the governmental entity, to address a disagreement related to the impact fee for proposed development. Participation in mediation does not preclude the fee payor from pursuing other remedies provided for in this section or otherwise available by law.
HISTORY: 1999 Act No. 118, Section 1.
2023 South Carolina Code of Laws › Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions › Chapter 1 - General Provisions › Section 6-1-1040. Collection of development impact fees.

A governmental entity may provide in a development impact fee ordinance the method for collection of development impact fees including, but not limited to:
(1) additions to the fee for reasonable interest and penalties for nonpayment or late payment;
(2) withholding of the certificate of occupancy, or building permit if no certificate of occupancy is required, until the development impact fee is paid;
(3) withholding of utility services until the development impact fee is paid; and
(4) imposing liens for failure to pay timely a development impact fee.
HISTORY: 1999 Act No. 118, Section 1.
2023 South Carolina Code of Laws › Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions › Chapter 1 - General Provisions › Section 6-1-1050. Permissible agreements for payments or construction or installation of improvements by fee payors and developers; credits and reimbursements.

A fee payor and developer may enter into an agreement with a governmental entity, including an agreement entered into pursuant to the South Carolina Local Government Development Agreement Act, providing for payments instead of impact fees for facilities or services. That agreement may provide for the construction or installation of system improvements by the fee payor or developer and for credits or reimbursements for costs incurred by a fee payor or developer including interproject transfers of credits or reimbursement for project improvements which are used or shared by more than one development project. An impact fee may not be imposed on a fee payor or developer who has entered into an agreement as described in this section.
HISTORY: 1999 Act No. 118, Section 1.
2023 South Carolina Code of Laws › Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions › Chapter 1 - General Provisions › Section 6-1-1060. Article shall not affect existing laws.

(A) The provisions of this article do not repeal existing laws authorizing a governmental entity to impose fees or require contributions or property dedications for capital improvements. A development impact fee adopted in accordance with existing laws before the enactment of this article is not affected until termination of the development impact fee. A subsequent change or reenactment of the development impact fee must comply with the provisions of this article. Requirements for developers to pay in whole or in part for system improvements may be imposed by governmental entities only by way of impact fees imposed pursuant to the ordinance.
(B) Notwithstanding another provision of this article, property for which a valid building permit or certificate of occupancy has been issued or construction has commenced before the effective date of a development impact fee ordinance is not subject to additional development impact fees.
HISTORY: 1999 Act No. 118, Section 1.
2023 South Carolina Code of Laws › Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions › Chapter 1 - General Provisions › Section 6-1-1070. Shared funding among units of government; agreements.

(A) If the proposed system improvements include the improvement of public facilities under the jurisdiction of another unit of government including, but not limited to, a special purpose district that does not provide water and wastewater utilities, a school district, and a public service district, an agreement between the governmental entity and other unit of government must specify the reasonable share of funding by each unit. The governmental entity authorized to impose impact fees may not assume more than its reasonable share of funding joint improvements, nor may another unit of government which is not authorized to impose impact fees do so unless the expenditure is pursuant to an agreement under Section 6-1-1050 of this section.
(B) A governmental entity may enter into an agreement with another unit of government including, but not limited to, a special purpose district that does not provide water and wastewater utilities, a school district, and a public service district, that has the responsibility of providing the service for which an impact fee may be imposed. The determination of the amount of the impact fee for the contracting governmental entity must be made in the same manner and is subject to the same procedures and limitations as provided in this article. The agreement must provide for the collection of the impact fee by the governmental entity and for the expenditure of the impact fee by another unit of government including, but not limited to, a special purpose district that does not provide water and wastewater utilities, a school district, and a public services district unless otherwise provided by contract.
HISTORY: 1999 Act No. 118, Section 1.