Are Municipality and County Services Fundable?
Under Code Section 6-4-10 (4)(b)(4), monies in the 65% Tourism-related Fund can be used for services normally provided by the municipality or county only if these local governments have a high concentration of tourism. Revenue Ruling 98-22 states that a county or municpality has a high level of tourism when it collects over $900,000 in accommodations tax revenue and is exempt from Sunday blue laws. Currently, the only counties that meet this criteria are Beaufort, Charleston, Georgetown, Greenville, Horry, and Richland. Examples of qualifying expenditures under this category would include salaries for extra police force during the peak tourist season, monies spent to hire extra garbage service around tourist facilities during the tourist season or to provide other services that are required by high concentration of tourism. If your local government is not located within the high concentration counties you may spend accommodations tax money for such services only for specific events (ex
