South Carolina § 6-1-815 - Implementation of article by municipality or county.
Full text of South Carolina South Carolina Code of Laws § 6-1-815 — Implementation of article by municipality or county., with citation guidance and answers to common questions.
§ 6-1-815. Implementation of article by municipality or county.
(A) The governing body of a municipality or county by ordinance may implement the provisions of this article if it imposes the local accommodations tax provided pursuant to Article 5 of this title. This article applies in the applicable jurisdiction when a certified copy of the implementation ordinance is provided to the Director of the South Carolina Department of Revenue.
(B) The provisions of this article do not apply to any residential real property lawfully assessed for property tax purposes pursuant to Section 12-43-220(c) when all rental income on the property is not included in gross income for federal income tax purposes pursuant to Internal Revenue Code Section 280A(g).
HISTORY: 2014 Act No. 261 (S.985), SECTION 1, eff June 9, 2014.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 6-1-815
What does South Carolina Code of Laws § 6-1-815 cover?
Section 6-1-815 ("Implementation of article by municipality or county.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 6-1-815?
A common citation format is "South Carolina Code of Laws § 6-1-815" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 6-1-815 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.