South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-6550
Certification application to be filed in county or municipality where major tourism or recreation area located; request for classification
In order to obtain the amounts provided in Sections 12-21-6530 and 12-21-6540:
# (A)
The county or municipality in which the major tourism or recreation facility or major tourism or recreation area is located must file with the Department of Parks, Recreation and Tourism a certification application. The Department of Parks, Recreation and Tourism shall review the application for completeness and accuracy and if necessary contact the county or municipality for additional information. A separate certification application must be filed for each tourism or recreation facility located in a tourism or recreation area. The certification application must be filed within one year of the end of the investment period.
# (B)
When the application is complete, the Department of Parks, Recreation and Tourism shall forward the application on to the department. The department shall notify the county or the municipality, in writing, if the certification application has been approved.
# (C)
A tourism or recreation facility for which a certification application has been filed must request a determination from the council as to the status of the tourism or recreation facility. The council must classify each tourism or recreation facility as a new tourism or recreation facility or an expansion to an existing tourism or recreation facility. If a tourism or recreation facility is classified as an expansion to an existing tourism or recreation facility, Section 12-21-6580 applies. The request for determination of classification must be included in the certification application. The department must forward a copy of the request to the council for its determination.
Source: view the official text
In this chapter (40 sections)
- 12-21-4170 · Compromise of criminal or civil action
- 12-21-4180 · Collection of taxes and fees not to be stayed or prevented
- 12-21-4190 · Bingo card charges; distribution of revenues
- 12-21-4200 · Disbursement of revenues
- 12-21-4210 · Sale or transfer of bingo cards
- 12-21-4220 · Bingo card design and requirements
- 12-21-4230 · Bonds
- 12-21-4240 · License to manufacture, distribute or use bingo cards
- 12-21-4250 · Dual roles
- 12-21-4260 · Background investigations
- 12-21-4270 · Application to obtain bingo cards
- 12-21-4275 · Prohibitions on bingo card or ticket transfers
- 12-21-4280 · Revocation of license
- 12-21-4295 · Proceeds expended within state
- 12-21-4300 · Severability
- 12-21-4320 · Bingo webpage
- 12-21-5010 · Short title
- 12-21-5020 · Definitions
- 12-21-5030 · Department to administer article, collect taxes; dealers…
- 12-21-5040 · Department to promulgate regulations and adopt uniform…
- 12-21-5050 · Dealer not to possess taxed marijuana or controlled…
- 12-21-5060 · Article not provide immunity from criminal prosecution
- 12-21-5070 · Person lawfully in possession not required to pay tax
- 12-21-5080 · Quantity measured by weight or dosage; diluted quantities
- 12-21-5090 · Tax imposed; rate
- 12-21-6000 · Violation is misdemeanor; imprisonment, fine, civil penalty
- 12-21-6010 · Stamps, labels or other indicia to be purchased from…
- 12-21-6020 · Dealer to have indicia evidence tax payment affixed;…
- 12-21-6030 · Assessment for dealer not possessing valid indicia is…
- 12-21-6040 · Confidentiality of information on report or return;…
- 12-21-6050 · Tax proceeds credited to general fund of state
- 12-21-6510 · Short title
- 12-21-6520 · Definitions
- 12-21-6530 · Portion of tax to be paid to county or municipality where…
- 12-21-6540 · Portion of tax to be transferred to State Treasurer for…
- 12-21-6550 · Certification application to be filed in county or…
- 12-21-6560 · Factors for considering whether facility qualifies as…
- 12-21-6570 · Designated development area and boundaries to be…
- 12-21-6580 · Expansion or improvement of facilities; calculation of…
- 12-21-6590 · Designation of extraordinary retail establishments;…