The revenue generated by the beach preservation fee must be used exclusively for the following purposes:

(1) nourishment, renourishment, maintenance, erosion mitigation, and monitoring of the beaches within the corporate limits of the qualified coastal municipality;

Terms Used In South Carolina Code 6-1-640

  • 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). See South Carolina Code 6-1-620
  • 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) dune restoration and maintenance, including planting of grass, sea oats, or other vegetation useful in preserving the dune system within the corporate limits of the qualified coastal municipality; and

(3) maintenance of public beach accesses within the corporate limits of the qualified coastal municipality.

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