The revenue generated by the hospitality tax imposed by the county must be used exclusively for the following purposes:
(A) Tourism-related buildings, including but not limited to, civil centers, coliseums and aquariums;
(B) Tourism-related cultural, recreational or historic facilities;
(C) Highways, roads, streets and bridges providing access to tourist destinations;
(D) Advertisements and promotions related to tourism development; or
(E) Water and sewer infrastructure to serve tourism-related demand; provided, however, that when accommodations taxes exceeding $900,000 are collected in the county annually pursuant to S.C. Code § 12-36-920, the revenues of the hospitality tax authorized by this subchapter may be used for the operation and maintenance of those items provided in § 35.134(A) through (E).
(F) Notwithstanding any other provision of this subchapter, an amount not to exceed 50% of the revenue of the preceding fiscal year of the local hospitality tax authorized pursuant to this subchapter may be used for the operation and maintenance of buildings, facilities, infrastructure and items listed and provided in division (A) through (E) inclusive of this section, including police, fire protection, emergency medical services and emergency-preparedness operations directly attendant to those buildings, facilities, infrastructure and items as authorized and permitted by S.C. Code § 6-1-730(B) as amended.
(Ord. 4506, passed 11-6-06; Am. Ord. 3108, passed 6-16-08; Am. Ord. 1914, passed 6-2-14)