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.
South Carolina Legal Code