§ 40-102. Definitions.

Latest version.

Act means the "Local Hospitality Tax Act" codified in S.C. Code Ann. Sec. 6-1-700, et seq., as amended.

County means Dorchester County, South Carolina and all of the unincorporated areas and the incorporated municipalities within the geographical boundaries of Dorchester County, South Carolina.

Local hospitality tax means a tax on the sales of prepared meals and beverages sold in establishments or sales of prepared meals and beverages sold in establishments licensed for on-premises consumption of alcoholic beverages, beer or wine in the county.

( Ord. No. 16-04 , 8-8-2016; Ord. No. 18-09 , 6-18-2018)

                    
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