South Carolina Code 6-1-620. Definitions
Current as of: 2023 | Check for updates
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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 § 12-36-920(A).
Terms Used In South Carolina Code 6-1-620
- Governing body: means the governing body of a qualified coastal municipality. See South Carolina Code 6-1-620
- 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.
- 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 § 6-1-520 that does not exceed one and one-half percent pursuant to the limitations imposed pursuant to § 6-1-540. See South Carolina Code 6-1-620
(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 § 6-1-520 that does not exceed one and one-half percent pursuant to the limitations imposed pursuant to § 6-1-540.