§ 4-10-910 Citation of article
§ 4-10-920 Definitions
§ 4-10-930 Imposition of fee; referendum and ballot; recision; filing results with Department of Revenue
§ 4-10-940 Allowable fee; administration and collection
§ 4-10-960 Information for purpose of calculating distributions and estimating revenues
§ 4-10-970 Use of revenues; designation of receiving organizations and regional tourism promoters; report required
§ 4-10-980 Reimposition of local option tourism development fee

Terms Used In South Carolina Code > Title 4 > Chapter 10 > Article 9 - Local Option Tourism Development Fee

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Personal property: All property that is not real property.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Statute: A law passed by a legislature.