Accommodation Tax Advisory Committee

Pursuant to South Carolina Code Section 6-4-25(A), a county receiving more than Fifty Thousand ($50,000.00) Dollars in revenue from the two (2%) percent portion of the state accommodations sales tax as established by South Carolina Code Section 12-36-2630 shall appoint an advisory committee to make recommendations on the expenditure of revenue generated from the state accommodations tax.  Further, it appears to the satisfaction of this Council that the most recent annual receipts of state accommodations tax funds exceeded Fifty Thousand ($50,000.00) Dollars; and

Pursuant to South Carolina Code Section 6-4-10(3), thirty (30%) percent of the state accommodations sales tax received by Lancaster County must be allocated to a special fund and used only for advertising and promotion of tourism through the generation of publicity.  Further, Lancaster County is required to select a nonprofit organization which has an existing, ongoing tourist promotion program to receive and administer the use of the funds; and 

Lancaster County Council hereby establishes the Lancaster County Accommodations Tax Advisory Committee and charges said committee with the sole responsibility of making recommendations to the County Council on the expenditure of the revenue received from the state accommodations tax that is received by the County. Additionally, as part of the annual budgetary process the County Council shall select one or more organizations to receive the thirty (30) percent monies as required by the South Carolina statuary law noted herein. 
  
Amended Ordinance adopted by the Lancaster County Council on March 23, 2020 (Third Reading). Ordinance 2020-1650.

The Lancaster County Accommodations Tax Advisory Committee shall be composed of seven (7) regular members. Membership shall be in compliance with the applicable state statute, with the majority of the membership being selected from the hospitality industry of Lancaster County, including two (2) from the lodging industry and one from a cultural organization. To that end, the committee shall be composed of the following: 

Two (2) representatives from the lodging industry whose business is located in Lancaster County;
One (1) representative from the food and beverage industry whose business is located in Lancaster County; 
One (1) representative from a cultural organization located in Lancaster County;
One (1) representative of unincorporated Lancaster County who resides north of SC Highway 5;
One (1) representative of unincorporated Lancaster County who resides south of SC Highway 5; 
One (1) representative who resides in Lancaster County at-large.


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