South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-6560
Factors for considering whether facility qualifies as major tourism or recreation facility or area
In determining whether or not a particular facility qualifies as a major tourism or recreation facility or a major tourism or recreation area, the following items may be included in determining if the twenty million dollar investment has been met:
# (1)
secondary support facilities such as hotels, food, and retail services which are located within, or immediately adjacent to, the major tourism or recreation facility or the major tourism or recreation area and which directly support the major tourism or recreation facility or the major tourism and recreation area;
# (2)
private or public sector funds or a combination of private and public sector funds, spent on the major tourism or recreation facility or the major tourism or recreation area.
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;…