Section 45-4-90. Exemption for tax on accommodations for transients.

SC Code § 45-4-90 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

The exemption from the tax provided in Section 12-36-920 shall apply to any bed and breakfast that has no more than five rentable guestrooms on the same premises and that is also the innkeeper's place of abode.

HISTORY: 1998 Act No. 300, Section 1, eff May 27, 1998.