Local accommodations tax revenue upon annexation.

S.C. Code Ann. § 6-1-550
in effect
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In an area of the county where the county has imposed a local accommodations tax that is annexed by a municipality, the municipality must receive only that portion of the revenue generated in excess of the county local accommodations tax revenue for the previous twelve months in the area annexed.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t06c001.phpFetched: 10/17/2026

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