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CITY OF MYRTLE BEACH v. TERC

No. 27356.

407 S.C. 298 (2014)

755 S.E.2d 425

CITY OF MYRTLE BEACH, Respondent, v. TOURISM EXPENDITURE REVIEW COMMITTEE, Appellant.

Supreme Court of South Carolina.

Decided February 5, 2014.

Rehearing Denied April 4, 2014.

Attorney(s) appearing for the Case

John M.S. Hoefer and Chad N. Johnston , both of Willoughby & Hoefer, PA, of Columbia, for Appellant.

Michael W. Battle , of Battle & Vaught, PA, of Conway, for Respondent.

Justice KITTREDGE.

In South Carolina, a sales tax of seven percent is imposed on all gross proceeds derived from the rental of sleeping accommodations to overnight guests. S.C.Code Ann. § 12-36-920(A). That seven percent tax is comprised of several components.1 At issue in this case is the two percent local accommodations tax (A-Tax), the proceeds of which are remitted to the counties and municipalities where it was collected. S.C...

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