Chapter 4, Title 6, of the SC Code of Laws, Accommodations Tax Funds are to be used only for projects that promote tourism. What is defined as tourism? • “Travel” and “Tourism” mean the action and activities of people taking trips outside their home communities for any purpose, except daily commuting to and from work., What is the Local Hospitality Tax? A Local Hospitality Tax is a tax, not to exceed two percent, on the sale of prepared meals and beverages sold in establishments. The tax is authorized in Article 7 of Chapter 1 of Title 6 of the Code of Laws of South Carolina, 1976, as amended, generally referred to as the “Local Hospitality Tax Act”., (A) The revenue generated by the hospitality tax must be used exclusively for the following purposes: (1) tourism-related buildings including, but not limited to, civic centers, coliseums, and aquariums; (2) tourism-related cultural, recreational, or historic facilities; (3) beach access and renourishment;, Accommodations Tax applies to rooms or spaces in your own home, hotels, condos, campgrounds, boarding houses, mobile home parks, lodgings, or sleeping accommodations of any kind that are rented to guests for less than 90 consecutive days. Do I need a Retail License to file and pay Accommodations Tax?, LAURENS COUNTY, SOUTH CAROLINA “ ACCOMMODATION TAX POLICY & PROCEDURE” 1 . General: The objectives of this policy are to preserve the credit worthiness of the County for the receiving and allocating of the Accommodation Tax Funds received from the State of South Carolina. This is being adopted so as to, In subsection (B)(l) of section 6-1-730, the Legislature specifically allows counties that collect nine hundred thousand dollars in accommodations tax to use hospitality tax revenue for "the operation and maintenance of those items provided in (A)(l) through (6) ." Subsection (A)(l) refers to tourism-related buildings..