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Administrative Services

Accommodations Tax Advisory Committee
Allocations
The Accommodations Tax Advisory Committee was established in 1990 to make recommendations to Town Council on the expenditure of revenue generated by the State Accommodations Tax as required by South Carolina Code 6-4-25 Sect. 3.

The funds received by a municipality or a county in county areas collecting more than $50,000 from the local accommodations tax provided in Section 12-36-2630(3) must be allocated in the following manner:
  1. The first $25,000 must be allocated to the general fund of the municipality or county and is exempt from all other requirements of this chapter.
  2. 5% of the balance must be allocated to the general fund of the municipality or county and is exempt from all other requirements of this chapter.
  3. 30% of the balance must be allocated to a special fund and used for advertising and promotion of tourism to develop and increase tourist attendance through the generation of publicity. To manage and direct the expenditure of these tourism promotion funds, the municipality or county shall select one or more organizations, such as a chamber of commerce, visitor and convention bureau, or regional tourism commission, which has an existing, ongoing tourist promotion program. The Town of Mount Pleasant allocates this 30% to the Charleston Area Convention and Visitors Bureau.
  4. The remaining balance plus earned interest received by a municipality or county must be allocated to a special fund and used for tourism-related expenditures. This section does not prohibit a municipality or county from using accommodations tax general fund revenues for tourism-related expenditures. The South Carolina Code of Laws outlines that the accommodations tax funds may be used to provide additional county and municipal services including, but not limited to, law enforcement, traffic control, public facilities, and highway and street maintenance, as well as the continual promotion of tourism. The funds must not be used as an additional source of revenue to provide services normally provided by the county or municipality but to promote tourism and enlarge its economic benefits through advertising, promotion, and providing those facilities and services which enhance the ability of the county or municipality to attract and provide for tourists.

Minutes
Minutes are available following approval. 
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