Definitions.
S.C. Code Ann. § 4-10-920
in effectFor purposes of this article: (1) "County" means a county in which revenues of the state accommodations tax imposed pursuant to Section 12-36-920 have aggregated at least fourteen million dollars in a fiscal year. (2) "Fee" means the local option tourism development fee allowed to be imposed as provided in this article. (3) "Municipality" means a municipal corporation created pursuant to Chapter 1, Title 5 or a municipal government as the use of the term dictates, located in a county as defined by subsection (1).
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t04c010.phpFetched: 10/17/2026
