There is a newer version of the South Carolina Code of Laws
2013 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.
SC Code § 6-1-550 (2013) What's This?
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.
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