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Form 730 for North Charleston South Carolina: What You Should Know

South Carolina Tourism, Convention and Visitors Department shall use the tax money received by the South Carolina hotel and restaurant, and the resort hotel and resort, in the revenue for the purposes established under Subsection A2 of this section. (B) (1) The department may use the hotel and restaurant, and the resort hotel and resort, sales to local restaurants, hotel operators, resort operators and other businesses, to purchase new equipment, make improvements to existing facilities, and to assist the local restaurants, hotel operators, resort operators, and other businesses. (2) Sales under Subsection (1) may occur only if the purchase is for capital improvements made on or after July 1, 2015. Beginning July 1, 2016, the department shall not use any revenue from this section for any purpose other than to support and maintain a State-wide system of hotels and tourist attractions. (D) (1) The Department of Revenue shall adopt regulations to implement this section as provided in this section. (2) The Department of Revenue shall adopt regulations to implement this section by April 1, 2019. Article 25, Chapter 6, Section 6-1-740: The following references apply: (a) Reference 1, Article 3C, South Carolina Constitution, Section 3C(2) of Amendment to the Constitution, reads as follows: “3C. The General Assembly may appropriate money annually to create a trust fund for the purposes enumerated in this paragraph. As used in this paragraph, “trust fund” means an account that is created and maintained by the State which is managed only for the purpose of providing for payments into this account for the following items: (A) Education.” (b) Reference 1, Article 3E, South Carolina Constitution, Section 3E(1) of Amendment to the Constitution, reads as follows: “This section may not be construed to affect the rights enumerated in Section 3C(2). However, this section is subject to the limitations of Chapter 1G of Title 11, South Carolina Code of Laws; that chapter requires the General Assembly and the Governor to enact an appropriation and limits appropriation for purposes enumerated in Chapter 1G of this Article to amounts in the State General Fund and excludes appropriations for any purpose for which an appropriation is not required. (a) Section 3C is repealed, effective October 1, 2017.

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